How to pay the deed tax on real estate?
The real estate deed tax payment process is as follows:
1. Information needed to prepare the deed tax. It mainly includes the original and photocopy of the house purchase contract, the original and photocopy of the invoice or receipt, and the original and photocopy of the ID card, so that the deed tax can be paid. When buying a second-hand house, an application form signed by the buyer and the seller, the original and photocopy of the real estate appraisal report shall be provided in the core window of real estate transaction;
2. apply for a certificate. Buyers need to go to the relevant departments to check their documents. In general, the tax rate for the first suite with a tax rate of less than 90 square meters is 1%, that for the first suite with a tax rate of 90- 144 square meters is 1.5%, and that for the second suite, villa and commercial house with a tax rate exceeding 144 square meters is 3%.
3. declare tax information. After the tax authorities have prepared the purchase contract, identity card, original and photocopy, inspection certificate and other materials, they can go to the tax department of the local taxation bureau to make tax returns and fill in the letter of credit guarantee;
4. Confirm the information. After the tax department accepts it, it shall enter relevant information and print a copy of the Tax Return for Real Estate Transactions, in which the basic tax information shall be carefully examined and signed after it is confirmed to be correct;
5. Pay the fee. Mainly pay deed tax, real estate transaction tax declaration and audit form, and then pay deed tax at the collection counter.
Legal basis: Article 1 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax.
Units and individuals that transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of these Regulations.