And the deed tax is paid by the buyer. To pay deed tax, you need to prepare the purchase contract, household registration book, purchase invoice and other materials to prove its legal identity.
What is the deed tax on the house?
The base of deed tax payment is determined by the house price, and the tax rates vary from place to place. Take a place like Qingdao as an example. At present, the deed tax to be paid for buying a house in this area is determined according to the area of the house purchased and the number of units within the area, specifically:
The purchased house area is less than 90 square meters (including 90 square meters), and the first and second houses in the area shall be paid at 1% of the transaction price, and the third and above houses in the area shall be paid at 3% of the transaction price. More than 90 square meters, the first set within the area shall be paid at 1.5% of the transaction price, and the second set within the area shall be paid at 2% of the transaction price; If the area is three sets or more, it shall be paid at 3% of the transaction price.
What are the consequences of not paying the deed tax?
1, unable to apply for property right registration certificate.
For the purchase of real estate, the deed tax is paid at the time of purchase. Therefore, when paying taxes, the tax authorities will deliver two kinds of vouchers:
One is a tax bill, similar to a receipt. Generally, there will be seals of the tax (financial) department and the receiving treasury (bank) on the tax bill. The tax bill is made in duplicate, one for the taxpayer to keep and the other for the property registration certificate issued by the real estate registration department. The other is the tax payment certificate, which is generally used to paste on the front page of the real estate license, indicating that the property is a taxable property.
In other words, if the deed tax is not paid (except exemption), the real estate registration department cannot issue the property right registration certificate.
2. It may be necessary to withdraw the housing provident fund.
The withdrawal of housing provident fund generally does not require deed tax payment certificate (including tax bill or tax payment certificate), but only the purchase contract, real estate license, payment certificate, housing sales invoice, etc. If you haven't applied for the title certificate, you may be required to provide the deed tax payment certificate, but you can consult the housing provident fund management center for specific details.
3. You can't register.
If you don't pay the deed tax, you can't do the title certificate. If you can't do the title certificate, then the house will have many restrictions, such as not being registered and not being sold. The most important thing is that when selling again in the future, the date of the real estate license is used to calculate whether the purchase is over five years, and whether the tax burden is over five years is very different. Therefore, it is recommended to pay deed tax as soon as possible to apply for real estate license.
The above is what Bian Xiao shared for you about which department collects the house deed tax. More information can focus on the construction industry and share more dry goods.