How should the house deed tax query be done?

Friends who have bought real estate should know that the purchase needs to submit detailed proof of inquiry, but many people who have not bought real estate don't know how to inquire whether they have paid the deed tax now. How to check whether the deed tax on real estate is paid, the tax collection organ can check the taxpayer's tax record; If there is no record or record, but there is doubt, according to the taxpayer's request or authorization, the real estate administrative department will query the taxpayer's family residence registration record through the real estate registration information system and issue a written query result. Under normal circumstances, in the process of signing the purchase contract, the deed tax should be declared and paid. The occurrence process of deed tax obligation in the Provisional Regulations on Deed Tax in People's Republic of China (PRC) refers to the date when the taxpayer signs a contract to change the ownership of land and real estate, or the date when the taxpayer obtains other evidence with contractual nature to change the ownership of land and real estate. Other evidences with the contractual nature of land and real estate ownership change as mentioned in the Detailed Rules of People's Republic of China (PRC) Provisional Regulations on Deed Tax refer to contracts, agreements, contracts, documents, confirmations and other evidences determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. So if you now have the right to real estate, then naturally you have paid the deed tax in the process of property right change, and it is impossible to successfully change the property right without paying the deed tax.

Inquire whether the deed tax of real estate has been paid. When the taxpayer asks to inquire about the deed tax payment of family residence, it is not necessary to provide (none) the marriage registration certificate issued by the original civil affairs department. When accepting the taxpayer's request for preferential deed tax, the tax authorities shall do a good job in identifying the taxpayer's family members. If the taxpayer is an adult, he can judge his marital status by combining the household registration book, marriage (divorce) certificate and other information. If you can't make a judgment, you can ask him to provide a commitment to the authenticity of his declared marital status. If the taxpayer is a minor, the identity of family members can be determined by combining the household registration book and other materials. If the purchaser requests to inquire about the family residence certificate, he shall provide the receipt of the property right registration of this purchase, the identity certificate, marriage certificate and household registration book of the purchaser, his lover and minor children; If you are single, you should provide a useful single certificate issued by the civil affairs department.

What should I know about house deed tax?

If the purchaser buys a house before marriage, goes through the deed tax formalities of the house after marriage, and the purchaser can provide satisfactory evidence, such as a new purchase contract and marriage documents, to prove that the purchaser was single at the time of purchase, the tax collection organ can check the record information according to the taxpayer's property situation and admit whether the purchased house is the only house in the family. The deed tax rate for individuals purchasing non-ordinary houses is 3 percentage points. After the implementation of this policy, the difference of deed tax preferential policies between ordinary residence and non-ordinary residence address will be abolished, and the first preferential policy in Article 1 of the fiscal and taxation documents will be uniformly applied. In practice, the developer entrusts a surveying and mapping institute with surveying and mapping qualifications to finally identify the residential usable area. The developer shall make a supplementary agreement (or settlement form) according to the "usable area" on the surveying and mapping map produced by surveying and mapping, and shall judge whether it exceeds 90 square meters according to the area shown in the supplementary agreement, and choose the applicable tax rate. As for the "pre-sale house", the "usable area" is based on the area shown on the property ownership certificate. Of course, if the taxpayer meets the conditions of enjoying the preferential deed tax policy of "individual purchase of family-only residence and second improved residence", he can go to the tax authorities to pay the deed tax with the original and photocopy of his ID card, household registration book and other related materials, and enjoy the deed tax preferential treatment according to the regulations of the regional tax authorities. How can individuals enjoy preferential deed tax when they only buy a family house? See which situation suits your situation. Individuals can only enjoy preferential treatment if they buy a "family" house and meet the family's only or improved house. The third family suite to be purchased shall pay the house purchase deed tax at the rate of 3 percentage points. In addition, we should pay attention to the principles and rules of applying tax rates to individuals who have residence and no residence respectively, and there is no preferential policy for no residence. The deed tax rate in this city is 3 percentage points. You can enjoy the preferential deed tax policy. Because it belongs to the second improved house of the family, the deed tax is paid at the preferential tax rate of 1 percentage point. When the residential building area of Mr. Li is 90.5 square meters, he can also enjoy the preferential deed tax policy. Since the second improved house belongs to his family, he will pay the deed tax at a preferential tax rate of 2 percentage points.