1. Log in to official website, Nanning Local Taxation Bureau;
2. Choose deed tax declaration and payment service;
3. Enter the taxpayer identification number and password to log in;
4. Fill in the relevant information according to the prompt and submit it;
5. The system automatically calculates the tax payable;
6. Choose online payment;
7. After the payment is successful, you can print the tax payment voucher online.
Historical evolution of deed tax;
1, the origin of deed tax: the deed tax originated from the land tax in ancient China, which is a tax levied on land transfer;
2. Development of deed tax: With the development of social economy, the object of deed tax collection and tax rate have also changed, and a modern deed tax system has gradually formed;
3. Modern changes of deed tax: since the reform and opening up, China's deed tax system has undergone many adjustments to adapt to the development of the real estate market and tax reform;
4. Relationship between deed tax and other taxes: deed tax is closely related to other taxes such as value-added tax and business tax, and * * * is isomorphic with China's real estate tax system.
To sum up, the online payment process of deed tax in Nanning includes logging in to official website, selecting declaration service, filling in information, online payment, printing tax payment voucher and other steps.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 25
Taxpayers must truthfully file tax returns and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities in accordance with the provisions of laws and administrative regulations or the time limit and content of tax returns determined by tax authorities in accordance with laws and administrative regulations. Withholding agents must truthfully submit the tax withholding report form and other relevant materials required by the tax authorities in accordance with the provisions of laws and administrative regulations or the time limit and content of declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations.