Yunnan Company Registration: Do you know the risk of developers collecting deed tax privately?

Deed tax is a kind of tax levied on the undertakers of land and houses according to the contract signed by both parties when the land use right and house ownership are transferred in China. Deed tax is a kind of property behavior tax, and its taxpayer is the heir of real estate. The tax payment obligation occurs on the date when the taxpayer signs the land and house ownership transfer contract, or when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract. At present, real estate developers have not obtained permission to levy deed tax, and their risks are mainly manifested in three aspects.

Risk 1: Information asymmetry between buyers and sellers

As the main reason for real estate developers to collect deed tax is to apply for real estate license and land certificate for buyers, as to whether the deed tax should be collected by real estate developers, whether the tax rate collected is correct, whether the real estate developers pay in the tax department after collection, and whether the real estate developers have gone through the formalities of handling permits in the housing management and land departments, buyers cannot grasp this information in time. If illegal tax collection is involved, the tax authorities can only recover taxes from taxpayers, that is, property buyers, according to law in the case of fruitless recovery from real estate developers. Then, property buyers are bound to be in an embarrassing situation of repeated taxation.

Risk 2: The tax collection procedure is illegal.

Under the influence of the hidden rules of deed tax collection, many real estate developers collect deed tax without obtaining the permission of tax authorities to entrust them to collect taxes, which directly violates the provisions of Article 29 of the Tax Collection and Management Law. Except for tax authorities, tax personnel and units and individuals entrusted by tax authorities to collect taxes according to laws and administrative regulations, no unit or individual may carry out tax collection activities, otherwise it will bear the legal responsibilities stipulated in the Law on Tax Collection and Management.

Risk 3: Taxpayers do not comply with the law.

Because the real estate developer is not a deed tax taxpayer in the legal sense, there is no legal basis for the tax authorities to recover taxes from the real estate developer, and the corresponding law enforcement documents cannot be served on it, and the recovery procedures cannot be fulfilled. Even if the two sides reach an agreement, they can recover taxes from real estate developers. If real estate developers misappropriate taxes, resulting in the failure to pay taxes in time, then tax officials should also bear the corresponding risks of dereliction of duty.

Real estate developers know that it is illegal to collect the deed tax of the owner's house purchase privately, but they have always regarded the illegal deed tax as an industry practice for a long time, which is nothing more than the restrictions on the handling of real estate licenses, the drive of interests and the lack of owners' awareness of rights protection.

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