Pay deed tax to tax bureau or real estate registration center

2. When you go to the local trading center, all the tax application, contract review and proction certificate involved in the transaction process are on the first floor. Finally, you get a deed tax invoice, which is answered by the elite real estate staff

3. 1. Each residential unit is 80 yuan. If there is a co ownership certificate, the cost will be increased by 10 yuan per unit
2. For other properties with a floor area of less than 500 (including 500) m2, each property is 200 yuan, 300 yuan for those with a floor area of 500-1000 m2, 500 yuan for those with a floor area of 1000-2000 m2, 800 yuan for those with a floor area of 2000-5000 m2, and 1000 yuan for those with a floor area of more than 5000 m2; If the co ownership certificate increases the proction cost by 10 yuan /
3. Stamp ty: Stamp Duty: it is divided into "property right transfer document" stamp ty and "right, license" stamp ty“ The tax rate of "property right transfer certificate" is 5 / 10000, and the tax basis is the amount stated in the certificate. Both the buyer and the Seller shall pay the fixed tax rate of 5 yuan / piece for "right and license", which shall be paid by the buyer
4. Deed tax: paid by the buyer, which is 3% of the total price of the house< Maintenance fund:
(1) the buyer who purchases the house without elevator shall deposit 75 yuan per square meter (according to the building area)
(2) buyers who purchase houses equipped with elevators should pay 120 yuan / m2 (according to the building area)
(3) for the fixed sale commercial housing (including resettlement housing, etc.) without elevator, the buyer shall deposit 40 yuan / m2 (according to the building area of the housing); For houses equipped with elevators, the buyer shall deposit 90 yuan per square meter (according to the building area of the house).

4. Hello! According to the regulations, according to the current deed tax policy, indivial purchase of housing implement differential tax rate
deed tax collection standard:
1. When an indivial purchases an ordinary house, and the house is the only house of the family, and the area of the purchased ordinary commercial house is less than 90 square meters, the deed tax shall be 1%
2. If the area of a house is between 90 square meters and 144 square meters, the tax rate will be reced by half, that is, the effective tax rate will be 2%
3. If the area of the house type purchased is more than 144 square meters, the deed tax rate is 4%
4. The purchase of non ordinary housing, two or more sets of housing, and commercial investment properties are taxed at the rate of 4%
Maintenance Fund:
1. The owner should pay the maintenance fund before the house is delivered. For the first phase of housing special maintenance funds, owners can directly deposit them into the special account of housing special maintenance funds, or entrust real estate development enterprises to pay them on their behalf. If the real estate development enterprise is entrusted to hand over the funds on its behalf, the real estate development enterprise shall, within 30 days from the date of receiving the housing maintenance funds, deposit the special housing maintenance funds into the special housing maintenance funds account< 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 principle of "money goes with the house" is implemented in the special housing maintenance fund. When the house is transferred, the balance fund in the account will be transferred to the new property owner of the house
3. According to the specific regulations, the first phase maintenance fund is deposited by the development and construction unit and the buyer according to the following proportion based on the total purchase amount:
1) for commercial residential buildings equipped with elevators, the development and construction unit and the buyer shall deposit the maintenance fund at 1.5% and 1% respectively
2) for commercial residential buildings without elevators, the development and construction units and buyers should pay 1% of the maintenance fund respectively.

5. It's to pay taxes at the local tax bureau
local tax bureaus, referred to as local taxes, are administrative units in nature. Local tax bureaus implement the vertical leadership system of the central, provincial, municipal and county governments. When the tax system reform was carried out in 1994, the original tax bureaus below the provincial level were divided into state tax bureaus and local tax bureaus (some local tax bureaus and finance bureaus work together, called finance and taxation bureaus). The provincial local tax bureaus are under the al leadership of the provincial people's government and the State Administration of Taxation, and the local tax bureaus below the provincial level are under the vertical leadership of the provincial local tax authorities
local tax bureaus are mainly responsible for collecting local taxes (business tax, urban construction tax, deed tax, local ecation surcharge, stamp tax, urban land use tax, real estate tax, urban real estate tax, vehicle and vessel tax, land value-added tax, resource tax, personal income tax, enterprise income tax (domestic funded enterprises established before January 1, 2002), and collecting social insurance (basic pension, social security, social security, etc.) Basic medical treatment, unemployment, work-related injury, maternity insurance, employment security fund for the disabled, cultural construction fee, price adjustment fund, trade union funds, etc.

6. The provinces are different. Some provinces are in local taxes, others in finance. It's better for you to ask the local

the tax law says that the deed tax is paid by the local collection authority where the land and housing are located. It's not clear. You can call the local 12366 or ask the real estate agency

originally it was paid in the local financial department, but now it is all paid in the local tax bureau

7. (1) "Real estate certificate" is the right holder's real estate right certificate, which is held by the right holder. There are single version and integrated version. The main information of the register is recorded in the certificate. A single certificate records the real estate rights on a real estate unit. The integrated certificate records the real estate rights of multiple real estate units enjoyed by the same obligee in the same registration jurisdiction. At present, single version certificate is mainly used
(2) "real estate registration certificate" is a kind of other certificate, which is used to prove the real estate mortgage, easement, notice registration, objection registration, etc., and is held by the registration authority. For example, when applying for bank loans, the obligee can apply for the registration authority to issue the certificate to the bank to facilitate the obligee's loan. If the property right of the obligee is sealed up and registered, no certificate or proof will be issued
(3) there are two versions of real estate certificate: single version and integrated version. The single version records the real estate rights on a real estate unit. The integrated certificate records the real estate rights of multiple real estate units enjoyed by the same obligee in the same registration jurisdiction. At present, the single certificate is mainly used
(4) "real estate registration certificate" is used to prove real estate mortgage, easement, notice registration, objection registration and other matters, and no certificate or certificate is issued for sealing up registration

the above is the relevant distinction between "real estate certificate" and "real estate registration certificate". Both "real estate certificate" and "real estate registration certificate" are important documents to prove that they are the owners of houses. We should clarify the situation and obtain relevant certificates. At present, your real estate registration certificate has not come down. You can apply for a loan from the bank only when you have the real estate registration certificate.

8. If it's a new house, you usually get the house property certificate three months after delivery. If it's a second-hand house, you can get the house property certificate about one month after transfer
process of house property certificate:
Step 1: sign an entrustment agreement
generally, there is a clause about entrusting the developer to handle the house property certificate in the house purchase contract, which can be regarded as a separate entrustment agreement. In addition, many developers will also require buyers to sign a power of attorney to entrust them to handle the house property certificate in addition to the "house purchase contract", and agree to give them the deed tax and public maintenance fund before moving in
sometimes, developers will entrust special agencies or lawyers to handle the relevant proceres
at this time, you can choose that the developer or agent company only goes through the relevant proceres, and you can pay the deed tax and public maintenance fund by yourself
the second step: pay the agent fee of house property certificate, public maintenance fund, deed tax and stamp tax
when handling the check-in proceres, developers often require to pay these fees. Note:
1. Before paying, please understand the collection standard of these taxes, so as to verify whether the developer's calculation is correct. Please refer to appendix 11 of this book
2. After the payment, be sure to keep the receipt, and ask the payee to stamp the official seal instead of "white note"
the third step: get the house property certificate according to the agreed time
after the developer or agent company pays the above taxes, apply for the house property certificate and register the mortgage, you can get the house property certificate
if the loan bank seizes the house property certificate and the house purchase contract, it is necessary to find an opportunity to carefully check the records on the house property certificate. If there are any errors in the records, it should request to change them in time.

9.

1、 Collection management:

1. Time of tax obligation: the time of tax obligation of deed tax is the day when the taxpayer signs the land and housing ownership transfer contract , or the day when the taxpayer obtains other certificates with the nature of land and housing ownership transfer contract

2. Tax payment period: the taxpayer should file a tax return with the deed tax collection authority of the place where the land and house are located within 10 days from the date of the occurrence of the tax obligation, and pay the tax within the period approved by the deed tax collection authority

3. Place of tax payment: the deed tax shall be paid at the collection authority of the place where the land and house are located

4. Collection management: after the taxpayer handles the tax affairs, the collection authority should issue the deed tax payment certificate to the taxpayer. The taxpayer shall, on the strength of the deed tax payment certificate and other prescribed documents and materials, go through the registration proceres for the change of ownership of land and houses with the land administration department and the real estate administration department in accordance with the law. The land administration department and the real estate administration department shall provide the relevant information to the deed tax collection organ and assist the deed tax collection organ to collect the deed tax according to law

Second, definition:

deed tax is a kind of property tax levied on the receiver of property rights by taking the real estate whose ownership has changed as the tax object. The scope of tax payable includes: sale, gift and exchange of land use right, house sale, house gift, house exchange and so on

Third, taxpayers:

the taxpayers of deed tax are the units and indivials who transfer the ownership of land and houses in China

1. Domestic refers to the actual tax administrative jurisdiction of the people's Republic of China. The ownership of land and housing refers to the land use right and housing ownership

3. Indivial refers to the self-employed and other indivials, including Chinese citizens and foreigners