What is the collection standard of deed tax and the solution to the contradiction of deed tax?

The current deed tax standard for first-time house purchase is as follows: deed tax of over 90 square meters 1%, deed tax of over 90 square meters 140 square meters 1.5%, and deed tax of over 0/40 square meters/3%. The current deed tax standard for first-time house purchase is as follows: deed tax of over 90 square meters 1%, deed tax of over 90 square meters 140 square meters 1.5%, and deed tax of over 0/40 square meters/3%.

The deed tax and maintenance fund of the house are summarized as follows:

First, the relevant policies and regulations do stipulate that the entrustment contract can be terminated at any time, that is, the entrustment contract signed in the house purchase contract can be terminated at any time.

2. According to the relevant regulations, the purchaser should declare the deed tax within 10 days after signing the commercial housing sales contract. However, according to the actual operation in Beijing, buyers generally pay the deed tax when handling the property right certificate and signing the deed certificate. In other words, when the relevant government departments collect deed tax and maintenance fund, they are all handling the transfer of real estate license and deed certificate. When developers ask buyers to pay deed tax and maintenance fund before taking the key, the key is the agreement between buyers and developers in the commercial housing sales contract. If the contract clearly stipulates that the buyer must pay the deed tax and maintenance fund before getting the key, the buyer shall pay the deed tax and maintenance fund to the developer for collection according to this agreement. If the contract does not clearly stipulate that the purchaser must pay the deed tax and maintenance fund before taking the key, the developer has no right to require the purchaser to pay the deed tax and maintenance fund first.

Third, many property buyers now buy houses through loans. In the process of handling loan procedures, at the request of banks, developers often provide staged guarantees for property buyers. After the real estate license is completed, the buyer, the developer and the bank go through the mortgage registration procedures, and the developer's guarantee responsibility is completed. The buyer failed to pay the deed tax on time, so the property right certificate could not be processed and the mortgage registration formalities could not be processed. If in this case, property buyers begin to maliciously fail to repay the loan, developers should also bear the responsibility; And if the mortgage registration, property buyers maliciously do not repay, developers will no longer bear the loan responsibility.

Based on the above three points, it can be analyzed as follows:

There are two motives for the developer to pay the deed tax: 1, which can occupy funds for more than one year from the time of repossession to the time of handling the real estate license; 2. In order to protect its own risks, that is, to assume the stage guarantee responsibility, it is necessary to control the risks that may arise from the performance of this responsibility.

In this case, the owner of the full house purchase negotiates with the developer, and it is very likely that he will pay taxes and fees for the real estate license. And the owner of the loan, because the developer has to bear the guarantee responsibility before getting the real estate license to the bank or provident fund management center for mortgage, so the developer will basically not agree to the owner of the loan to do the real estate license and pay taxes. Among them, if there is no agreement in the purchase contract to pay taxes and fees as a prerequisite for repossession, then you can not pay taxes and fees first. If there is such an agreement, it is also a helpless move.

Look at a case:

? I bought a house, but the developer asked me to give them the deed tax and the public maintenance fund before I could close the house. What is the reason? ? Li Rui, a Beijing consumer, filed a lawsuit with the Haidian District People's Court in Beijing after failing to negotiate with the developer. Recently, the Haidian District Court of Beijing made a first-instance judgment, requiring Mr. Li to pay the deed tax and public welfare fund to the relevant departments within 3 days after the judgment, and the developer should pay the house to Mr. Li immediately after paying the deed tax and public welfare fund.

On September 18, 2004, Mr. Li and Beijing Jinyuan Hongda Real Estate Co., Ltd. signed the Commodity House Sales Contract for the third phase of Century City, and agreed to hand over the house on May 30 this year. In the annex to the contract, the two sides also agreed that Mr. Li entrusted the developer to pay the deed tax and the public maintenance fund as one of the conditions for handing over the house. After the contract was signed, Mr. Li paid the developer the purchase price. Since then, Mr. Li learned that the government explicitly prohibited developers from collecting deed tax and public maintenance funds. /kloc-In May of 0/5, he wrote to the developer, requesting to cancel the contract terms of entrusting the developer to pay the deed tax and the public maintenance fund.

On May 25, Mr. Li received a notice from the developer and took the relevant contract and identification to collect the house. Unexpectedly, the developer told him that he could not give the house to him because he did not pay the deed tax and the public maintenance fund. On June 8, Mr. Li came to the door again and was rejected by the other party for the same reason.

Mr. Li believes that the relationship between him and the developer is a commercial housing sales contract. As long as he pays the purchase price, the developer should pay the house according to the contract requirements. As for the deed tax and public maintenance fund, he should hand it over to the housing management department when handling the real estate license after receiving the house. Regarding the payment clause in the contract, Mr. Li thinks that it conflicts with the mandatory provisions of laws, regulations and policies and should be invalid. Moreover, he has written to the developer to ask for the cancellation of this clause, and he has no obligation to pay the deed tax and public maintenance fund to the developer. It is a breach of contract for the developer to refuse to pay the deed tax and public maintenance fund.

In the case of unsuccessful negotiation with the developer, on June 9, Mr. Li filed a lawsuit with the Haidian District People's Court, demanding that the developer deliver the house to him and pay a penalty of 3,634 yuan.

After hearing the case, Haidian District Court held that the entrustment contract can be terminated at any time, and Mr. Li Can proposed to the developer the terms of the contract to terminate the entrustment deed tax and public welfare fund. However, there are additional conditions stipulated in the contract, that is, Mr. Li must pay deed tax and public welfare fund first. On July 27, the Haidian District Court of Beijing made the above-mentioned first-instance judgment and rejected Mr. Li's request for the developer to pay liquidated damages for overdue delivery.

According to the reporter, Mr. Li has not yet closed the house and is ready to appeal.

In this case, we may have three options:

First, in strict accordance with tax, contract and other relevant laws, the owner may win the case, but the price paid is unknown litigation time (if the developer insists on paying the deed tax first, this possibility may be great). Then, the owners who are eager to recover their houses may not be able to bear this plan. Because, I think the status of most owners who want to take back their houses is like this:

Anxious to close the house for renovation? In a hurry to use money, money is tight? It is best not to pay deed tax for decoration.

It seems that the key problem in this state is: lack of money, anxious to live in a new house.

So now the contradiction may be:

An anxious life vs a long lawsuit

Second, the owner of the full house payment suggests to negotiate with the developer as much as possible, and it is very likely to pay the deed tax himself.

Third, perhaps, for most owners who are eager to decorate and borrow money, did they get it? Starting from June 5438+ 10/2008, after the pre-sale commercial housing is completed and accepted, and before the handover formalities, the developer shall organize the pre-buyer to inspect the purchased pre-sale commercial housing, and shall not take paying relevant taxes or signing property management documents as a prerequisite for the pre-buyer to inspect the pre-sale commercial housing? This right is more realistic.