What if the procrastinator delays paying the deed tax?

I believe many people are concerned about the deed tax on buying a house. Generally, when handling the real estate license, it is necessary to approve the deed tax. Property buyers pay the down payment, and when signing the purchase contract with the developer, the developer will generally collect the deed tax of the real estate transaction and hand it over to the tax department. So when is the latest time to pay the deed tax? Is there a late fee for late payment of deed tax on buying a house?

When can I pay the deed tax at the latest?

Generally, the order of deed tax is purchase-down payment-loan processing-loan approval-qualified approval-entering the delivery process. But some layman's steps are not very rigorous, so it is roughly that after the loan is approved, the developer asks you to pay the house. At this time, you need to approve the core deed tax. If you don't buy a house personally, you still need to pay stamp duty.

1. After the general loan is approved, the house will be handed over. At this time, the key will be given to you, and it will be completed within one month. This is not very urgent. After paying the deed tax, other expenses are almost gone, unless you need to apply for the land certificate title certificate yourself.

2. The deed tax of commercial housing needs to be paid within 90 days after the filing date (generally the date on page 15 of the contract), and the overdue period will be liquidated damages of five ten thousandths per day. The maintenance fund requires buyers to pay the housing maintenance fund to the selling unit according to the proportion of 2-3% of the purchase price and the agreement that buyers and selling units should sign on the payment of the housing maintenance fund.

3. Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.

4. Housing maintenance fund actually includes housing public facilities special fund and housing maintenance fund. The special fund for housing public facilities is referred to as the special fund, which is used for projects such as the renovation of common parts of property and public facilities and equipment, and shall not be used for other purposes. Housing special maintenance funds to implement the principle of "money with the house". When the house is transferred, the remaining funds in the account are also transferred to the new owner of the house.

Is there a late fee for late payment of deed tax on house purchase?

1. When buying a new house, the owner needs to take over the house. Should be within 90 days, with the purchase contract, purchase bills, ID card, household registration book, marriage certificate to the housing management department to apply for payment of deed tax and maintenance fund. With the tax payment certificate, he can apply for the real estate license. If you don't do it within the time limit, you will have to pay a penalty of five ten thousandths per day.

2. According to Article 32 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection (revised at the 21st meeting of the Ninth NPC Standing Committee): "If the taxpayer fails to pay the tax within the prescribed time limit and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis."

3. The calculation of late payment fee occurred after May 1, 20065438. In accordance with the provisions of the Tax Administration Law, a late payment fee of 0.5 ‰ of the overdue tax shall be added on a daily basis. This situation is rare, because you can't get the real estate license without paying the deed tax. To run a real estate license, you must hold a deed tax payment certificate before you can run a real estate license.

The above is the deed tax for buying a house. When was the last payment? The late fee for the deed tax of buying a house has all the contents of the late fee. If it is delayed for too long, the amount of deed tax late fees should not be underestimated. Deed tax payable, that is, the total property price multiplied by the applicable tax rate: 1997 10, and the applicable tax rate is 3%; From August 1999 to August 1, the deed tax rate of individuals purchasing ordinary commodity houses for their own use is 1.5%.

(The above answers were published on 20 16- 12-29, and the current relevant housing purchase policies should be based on the actual situation. )

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