What materials do you need to pay taxes to the trading center
the materials required to be provided by the seller are as follows:
1. The original and of the house property certificate
2. The original and of the ID card
3. The original and of the original house purchase agreement
4. The original and of the household register
5 If you are married, you need to provide the original and of the marriage certificate
6. If you are married, you need to provide the co owner's consent to sell
the buyer needs to provide the following materials:
1. The original and of the ID card
2. The original and of the household register
3. If you are not registered in this city, you need to provide the temporary residence certificate or the marriage and childbirth certificate of the floating population
buyer: ID card, household register, marriage relationship certificate (not required for single person, marriage certificate for married person, divorce certificate, divorce agreement or court mediation letter for divorce person, only reflected in the household register of widowed person), temporary residence certificate, all the above are original and copies, and bank card (for tax payment) should be present in person, If you are not present in person, you need to write a written power of attorney and a of the original ID card of the trustee, and the trustee should bring the above certificates to the scene.
1. Deed tax: 4% for non ordinary houses and 1.5% for ordinary houses. The contract for the first purchase of ordinary housing of 90 square meters or less shall be charged at 1%. The specific charging standard of each city is slightly different
2. Housing maintenance fund: when the commercial housing is sold, the buyer and the selling unit shall sign an agreement on the payment of the maintenance fund, and the buyer shall pay the maintenance fund to the selling unit in the proportion of 2-3% of the purchase price. The maintenance base metal collected by the selling unit on behalf of all owners shall be jointly owned, and shall not be included in the residential sales revenue< In fact, the housing maintenance fund includes the special fund for housing public facilities and the housing maintenance fund. The special fund for housing public facilities, hereinafter referred to as special fund, shall be used for the renewal and renovation of common parts of property, public facilities and equipment, and shall not be used for other purposes. The special fund implements the principle of "money goes with the house". When the house is transferred, the remaining funds in the account will be transferred to the new owner of the house
3. Registration fee of house property right: some developers only collect it when they apply for the certificate, 80 yuan / set for residential property and 550 yuan / piece for non residential property< 4. Stamp ty on license: 5 yuan /
5. Cost: 10 yuan per unit< 2. Fees charged by the developer:
1. Balance of house payment: according to the contract of both parties
2. Area difference payment: according to the technical report on the actual measurement of commercial housing area
3. Decoration change cost: according to the supplementary agreement between the owner and the developer
4. Parking space payment: for the owners who need to buy parking space, both parties need to sign a separate contract (except for the parking space provided in the original house purchase contract, but it should be noted that the parking space has property rights)
5. Broadband and cable TV opening fee: it can be collected from the buyers who voluntarily accept relevant services, but it should not be forced to charge the buyers who do not want to accept relevant services at the time of delivery. It's reasonable to pay after decoration, otherwise you may pay more service fee for several months
6. Opening fees of other value-added services: if there is no separate agreement in the commercial housing sales contract, they can not be paid< 3. Property management fee:
1. Property management fee: subject to the contract
2. Heating fee in northern cities: the property company has no right to impose or charge this fee in advance, let alone take it as a reason not to deliver the house
3. Working capital or deposit of water and electricity: some properties will be charged, but the maximum charge should not exceed the water and electricity charge of conventional families for three months (except household measurement)
4. Parking management fee
4. Fees charged for property decoration management:
1. Decoration deposit: there is no clear provision, but the charge should not be too high, and it must be returned without special reasons
2. Decoration management fee
3. Garbage consumption fee
4. Temporary pass preparation fee for decoration construction: it is not specified, and in principle, it shall not exceed 5 yuan / permit< Public maintenance fund: when to pay, by whom to collect, future management and use, etc. According to the regulations, the public maintenance fund should be paid at the time of occupancy. There are many developers in the delivery, with a variety of excuses to force buyers to entrust them or the company they entrust to handle real estate certificate, forced to "collect" public maintenance funds and deed tax. The owner has the right to refuse
2. Deed tax: according to the regulations, deed tax should be paid when the property right certificate is handled. Many developers will ask to pay it before they move in, and the owners can completely refuse it. In China, only the tax authorities and the units designated by the tax authorities have the right to collect the deed tax. The property company has no right to collect the deed tax from the owners
3. Maintenance fund: at present, many property companies use the charging regulations on property management of ordinary and high-end residential buildings issued earlier than the regulations on payment of maintenance fund to mislead the owners to pay the major and medium maintenance fees at the same time of paying the joint maintenance fund. The owners have the right to refuse this kind of repeated charging. The details can be seen in the notice on the collection of intermediate maintenance fee after the establishment of public maintenance fund issued by the Bureau of land and housing
generally speaking, the owner only needs to pay the purchase money according to the purchase contract and the supplementary agreement, and the construction unit should give the key to the buyer directly. If the buyer and the construction unit have made a commitment to the Convention on the use, management and maintenance of the house when signing the purchase contract, Should also pay their own commitment to pay property management fees
4. Property management fee: Generally speaking, the property management fee is paid for one year, subject to the contract
5. Heating fee in northern cities: Generally speaking, for the heating fee collected by the property company, the buyer can pay before the heating starts, not necessarily before the check-in, and has the right to refuse to pay the heating fee before the check-in
6. Other kinds of charges: when delivering the house, the developer may list quite a lot of payment lists. Some of them are reasonable, but most of them are probably unreasonable. For example, the developer will require the owner to pay the electricity capacity increase fee, gas, natural gas, telephone and other initial installation fee, opening fee, etc. This can also be rejected. Specifically, it can be seen from the administrative measures for the composition of sales price of commercial residential buildings, which clearly stipulates that for new residential buildings, the cost and installation cost of all infrastructure facilities should be included in the house price. So in addition to clearly stated in the contract in the delivery of another charge, are "not marked fees.". Similarly, if the house purchase contract explicitly provides cable TV, hot water, access control system, broadband system, etc., but does not explicitly require additional fees at the time of delivery, the initial installation fees and opening fees in various names should not be charged for the relevant projects at the time of delivery. If new equipment is added outside the contract, it can be charged to the buyers who voluntarily accept the relevant services, but it should not be charged to the buyers who do not want to accept the relevant services.
holding gold tax card, tax return card and paper tax return (with official seal)
small scale taxpayers:
holding paper tax return that has been written
1, sign a sales contract
2, pay taxes
3, review property tax
4, review purchase restriction
5, transfer ownership
6, hand over the house
fees, buy a first-hand house only need to pay deed tax,
buy a second-hand house customers only need to pay deed tax, the landlord has to pay business tax and personal income tax
taxes are paid in the trading center!
although zero tax declaration can solve the problem of enterprise tax declaration, not all enterprises are suitable for zero tax declaration, which is generally only applicable to start-ups and seasonal enterprises with obvious low and peak seasons. However, many enterprises believe that even if their own companies do not belong to these two types of enterprises, they have reached the situation of zero tax declaration and should be allowed to apply for zero tax declaration. There are certain restrictions for enterprises to enjoy the tax zero declaration. If the enterprise forcibly carries out the tax zero declaration, it will bring serious consequences to the enterprise:
1. The general VAT taxpayer enterprise has no actual income, but there is input tax. If the enterprise applies for the tax zero declaration, the input tax which has not been dected by the enterprise will not be dected after the time limit
2. Although the operating losses of an enterprise can be made up after making profits, if the enterprise applies for zero tax declaration, it will not be able to make up, which will have a tax impact on the enterprise
3. If an enterprise has income but no tax payable in the current period and applies for zero tax return, it belongs to false tax return and has to bear adverse consequences such as fines and administrative penalties
4. If an enterprise has income and tax payable in the current period, but applies for zero tax declaration, it belongs to tax evasion, and the competent tax authorities will pursue tax collection according to regulations and impose tax administrative penalties
5. Zero tax declaration will rece the credit rating of enterprises and be listed in the key monitoring of risk taxpayers
therefore, even if the operation of zero tax declaration is simple and can rece the tax pressure for enterprises, it still needs to apply according to the actual situation of enterprises
in the end, Qiying reminds that the zero tax declaration of an enterprise cannot be declared for a long time. If an enterprise makes zero tax declaration for a long time, it will be deemed as an "abnormal account" and its business license will be revoked if the circumstances are serious. If the enterprise is not clear about the zero tax declaration, or does not know how to make tax declaration, it will be handled by Qiying on behalf of you, and a number of star accountants will serve you to ensure the financial and tax safety of the enterprise.
1、 Materials required for declaration and payment of deed tax of commercial housing (incremental housing)
the following materials are the original ones and the copies are retained
Commercial housing (including affordable housing) purchase contract Identity certificate (for indivial, provide ID card or room entry book; Business license or organization code certificate shall be provided if it is a unit3. The power of attorney and the identity certificate of the entrusted person shall be provided for the entrusted person
Those who buy affordable housing should provide the permit In case of additional deed tax e to area increase, the house purchase contract, deed tax completion certificate, actual measurement result report and identity certificate issued by the surveying and mapping unit recognized by the real estate bureau shall be provided Second, the documents required for the declaration and payment of deed tax of second-hand housing (stock housing)the following documents are the original documents and the copies are retained
House sales contract The original house ownership certificate and land use certificate3. Identity certificate (for indivial, provide ID card or household register; Business license or organization code certificate shall be provided if it is a unit
4. The power of attorney and the identity certificate of the entrusted person shall be provided for the entrusted person
If there is a previous transaction, the tax payment certificate of the current seller shall be provided The following information is the original and the is retained1. Household registration book
2. Marriage certificate (to be provided when married)
3. Family housing registration records of all family members provided by the real estate transaction department and written inquiry results; If the local government does not have the query conditions and cannot provide the query results of family housing registration and issue a written explanation, the taxpayer shall submit a written guarantee of good faith for the actual number of family housing units to the collection authority
The tax basis of deed tax is the price of real estate. Due to different ways of land and housing ownership transfer and different pricing methods, the specific tax basis depends on different situations The transfer of state-owned land use right, the sale of land use right and the sale of houses are calculated on the basis of transaction price. The transaction price refers to the price determined in the land and housing ownership transfer contract, including the currency, material object, intangible assets or other economic benefits that the receiver should deliverthe donation of land use right and house shall be determined by the expropriation authority with reference to the market price of land use right sale and house sale
the exchange of land use right and housing is the price difference of the exchanged land use right and housing. That is to say, when the exchange price is equal, the deed tax is exempted; When the exchange price is not equal, the party who pays more money, physical goods, intangible assets or other economic benefits shall pay the deed tax
when the land use right is obtained by means of allocation and the real estate is transferred with approval, the real estate transferor shall pay the deed tax. The basis for tax calculation is the land use right transfer fee or land income
in order to avoid tax evasion, the tax law stipulates that if the transaction price is obviously lower than the market price and there is no justifiable reason, or if the difference between the price of the land use right and the house exchanged is obviously unreasonable and there is no justifiable reason, the tax collection authority can verify the tax basis with reference to the market price
(1) the seller should prepare:
1. The property owner should be present in person
2. He should bring his ID card, the original household register of family members, and the original marriage certificate (divorce certificate and divorce agreement); People from Hong Kong, Macao and Taiwan should bring their ID cards; Taiwan compatriots need to bring their mainland travel permits, resident identity cards, etc; Foreigners should bring their passports and notarized translation of their passports
3. Original property right certificate, original purchase invoice, original tax deed, approval form for listing of central proction house, certificate of no repurchase of affordable house, etc
(2) the buyer should be prepared:
1. The new owner should be present
2. Bring the second generation ID card of both husband and wife, the original household register of family members, marriage certificate (original divorce certificate and divorce agreement), and Hong Kong and Macao resident ID card for Hong Kong, Macao and Taiwan people; Taiwan compatriots need to bring their mainland travel permits, resident identity cards, etc; Foreigners are required to bring their passport and notarized translation of the passport
3. Prepare taxes in advance.
After signing a contract online, you can go through the tax payment process. After the network preliminary examination, the buyer and the seller need to prepare the relevant materials to the local tax department of each district for tax payment
different types of houses have different taxes.
Second, what problems should be paid attention to when paying taxes on second-hand houses The deed tax can be offset by the sale of public housing and the purchase of house with demolition money
2. You can only use your own bank card to pay taxes
At present, there are six kinds of services not available on the Internet. They are:A. according to the effective legal documents of the people's court and the Arbitration Commission, the business of house ownership transfer occurs
B. the business of purchasing houses through court forced auction
C. business in which two or more sellers share the property rights
When the buyer declares the deed tax, he applies for the business of enjoying the deed tax rection and exemption for demolition, and buying a house after selling the public house within one yearE. business that inherits part of property rights and gives part of property rights at the same time
F. house donation between non lineal relatives and non maintenance obligors
the above business functions will be developed and improved in the near future to ensure the comprehensive promotion of the network pre-trial system
If the appointment date changes, it must be changed at least one working day in advance in the pre examination systemhalf of the buyers and sellers are unique, and half are not unique
There are officers in the owners The owner's foreign passport has been changedfor home buyers, it should be noted that the validity period of tax pre examination is 30 natural days
source: Beijing Local Taxation Bureau
this content is only applicable in Beijing
