How to pay deed tax on house sales
In the process of buying and selling a house, deed tax is an unavoidable expense. Many home buyers have questions about how the deed tax is calculated and paid. This article will introduce in detail the relevant knowledge of house sales deed tax, including tax rate, calculation method, payment process and precautions, to help you better understand this tax.
1. Basic concepts of deed tax
Deed tax refers to a tax levied on the recipient when the ownership of real estate such as houses and land is transferred. It is one of the taxes that must be paid during the home purchase process and is usually borne by the buyer.
2. Deed tax rate
The deed tax rate varies according to the nature and area of the house and the family situation of the home buyer. The following is the latest deed tax rate table for 2023:
| House type | area | tax rate |
|---|---|---|
| first suite | 90 square meters and below | 1% |
| first suite | More than 90 square meters | 1.5% |
| Second suite | 90 square meters and below | 1% |
| Second suite | More than 90 square meters | 2% |
| Three sets or more | No area limit | 3% |
3. Calculation method of deed tax
The formula for calculating deed tax is:Deed tax = house transaction price × tax rate. Here are a few calculation examples:
| House transaction price (10,000 yuan) | House type | Area (square meters) | Deed tax (10,000 yuan) |
|---|---|---|---|
| 200 | first suite | 85 | 2 |
| 300 | first suite | 100 | 4.5 |
| 400 | Second suite | 95 | 8 |
4. Deed tax payment process
1.Sign a house purchase contract: The buyer and seller sign a formal house sales contract to determine the transaction price.
2.Handle online visa registration: Complete online signing registration with the housing management department and obtain the online signing contract number.
3.Prepare materials: Including ID card, house purchase contract, real estate certificate (or pre-sale contract), marriage certificate, etc.
4.declare tax: Bring the materials to the local tax department or real estate registration center to declare the deed tax.
5.pay taxes: Pay deed tax through bank or online payment method according to the amount approved by the tax department.
6.Receive tax payment certificate: After the payment is completed, obtain the deed tax payment certificate, which will be used for subsequent application for the real estate certificate.
5. Things to note
1.Tax rates may vary by region: Some cities may adjust the tax rate according to local policies, and local regulations must prevail.
2.Pay on time: The deed tax usually needs to be paid before the real estate certificate is issued, and late payment fees may occur if it is overdue.
3.Keep tax payment certificate: The tax payment certificate is an important material for applying for a real estate certificate and must be kept properly.
4.Verify the nature of the house: The deed tax rates for non-ordinary residences (such as shops and office buildings) may be different and need to be confirmed in advance.
6. Frequently Asked Questions
Q: Can the deed tax be refunded?
A: Generally speaking, once the deed tax is paid, it is not refundable. However, under certain circumstances (such as the transaction being canceled and the transfer not completed), a tax refund can be applied for.
Q: Who bears the deed tax?
A: It is usually borne by the buyer, but the buyer and seller can also negotiate to be paid by the seller or otherwise agreed in the contract.
Q: How long does it take to apply for a real estate certificate after paying the deed tax?
A: After paying the deed tax and obtaining the tax payment certificate, you can usually apply for the real estate certificate immediately. The specific time is subject to local procedures.
Through the introduction of this article, I believe you will have a clearer understanding of the payment of house sales deed tax. In actual operation, it is recommended to consult the local tax department or professional organization to ensure the smooth completion of the tax payment and real estate transaction process.
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