In order to facilitate the majority of deed tax taxpayers in Huicheng District to handle deed tax business, the bureau and the real estate trading center of the Municipal Real Estate Administration can handle deed tax business at the local tax collection point of the real estate trading center in addition to normal working hours and rest days.
According to the relevant regulations, the deed tax payer in our city should declare the deed tax within 10 and pay the tax within 180 from the date of signing the land and housing contract or obtaining the certificate. Before the implementation of the "Measures", the tax payment period of taxpayers who signed land and housing ownership transfer contracts was extended to September 30.
In order to reduce the time for taxpayers to queue up for business and facilitate taxpayers to pay deed tax, the Municipal Local Taxation Bureau has taken active measures such as booking service, appropriately extending tax working hours, opening more tax service halls to accept deed tax collection, sending more front-desk tax collectors, and simplifying procedures and application materials as much as possible under the premise of complying with laws and regulations. The majority of deed tax taxpayers try their best to handle deed tax business in advance.
In addition, our bureau and the Real Estate Trading Center of the Municipal Real Estate Administration decided to extend the processing time of deed tax business, and handle deed tax business normally on Saturday, September 22 (Saturday) and Sunday, September 23 (Sunday) except normal working hours. The handling place is the local tax window of the transaction hall on the first floor of Huizhou Real Estate Administration, the real estate transaction building of Campus East Road, No.34 residential area in Jiangbei.
Extended data:
According to the provisions of Article 8 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), it is defined as: "The time when the deed tax obligation occurs is the date when the taxpayer signs the transfer contract of land and house ownership, or the date when the taxpayer obtains other certificates with the nature of land and house ownership contract."
In other words, to apply for real estate license, you must apply for deed tax. Different places have different rules. Some places stipulate that the house deed tax should be paid before the house is handed over, and some places stipulate that the contract should be paid after 10.
According to the current mainstream operation, the auction house pays the house deed tax in time: the house is completed and accepted, delivered for use, and the house deed tax is paid when handling the real estate license. Try not to exceed one year after delivery, or you will pay a late fee.
Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the production price when the property right of real estate (land, house) changes. In addition to the same nature and function as other taxes, deed tax has its own characteristics:
(1) The purpose of collecting deed tax is to protect the legitimate rights and interests of real estate owners. The deed tax collection agency issues deed certificates in the name of the government through taxation. As a legal property right certificate, the government bears the responsibility of ensuring property rights. Therefore, deed tax has the nature of charging, which is the main feature that distinguishes deed tax from other taxes.
(2) Taxpayers are the heirs of property rights. When the house is bought, sold, pawned, donated or exchanged, the deed tax shall be levied on the property owner at one time according to the changed value.
(3) The deed tax adopts the proportional tax rate, that is, when the property right of the house changes, it is levied on the taxpayer at a certain proportion of the tax rate.
References:
Baidu Encyclopedia-People's Republic of China (PRC) Interim Regulations on Deed Tax
References:
Baidu encyclopedia-deed tax