Can I pay the deed tax by myself, and can I pay the deed tax on the house by myself?

You can pay the deed tax yourself. Deed tax is a kind of property tax levied on the property right assignee for the immovable property whose ownership has been transferred and changed. The scope of tax payable includes:

Land use rights**, gifts and exchanges, house sales, house gifts, house exchanges, etc. According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Deed Tax, the basis for calculating deed tax (2):

The donation of land use rights and housing gifts shall be approved by the expropriation authorities with reference to the land use rights and the market for housing sales. Therefore, the recipient of the donated property is required to pay the deed tax in full. In addition, the Notice of the State Administration of Taxation on Issues Concerning Strengthening the Tax Administration of Real Estate Donated by Individuals for Real Estate Transactions without Compensation [Guo Shui Fa (2006) No. 144 clearly stipulates in the second paragraph of Article 1:

For the act of donating immovable property by an individual without compensation, the deed tax shall be levied on the donee in full. "The deed tax on the gift of property is levied in full, i.e. it is paid by the recipient at a rate of 3%. The object of deed tax is the ownership of land and houses transferred within the territory.

Specifically, it includes the following five items: The transfer of state-owned land use rights shall be handed over by the recipient. It refers to the act of the land user paying the land use right transfer fee to the state, and the state transferring the state-owned land use right to the land user within a certain period of time.

For the transfer of land use rights, in addition to considering the land value-added tax, the recipient shall also pay the deed tax. It refers to the act of land users transferring land use rights to other units and individuals in the form of **, gift, exchange or other means. The transfer of land use rights does not include the transfer of rural collective land contract management rights.

The deed tax is paid at the collection authority where the land and house are located.

It is possible to pay by yourself.

Information to be prepared when paying deed tax: 1. Commercial housing sales contract (cover, pages 1-7, page of the contract signing period); 2. Invoices or receipts for the purchase of the house; 3. Individuals need to provide ID cards for tax payment, and the entrusted agent needs to provide the owner.

and the ID card of the operator, and the business license shall be provided for the unit to pay taxes; 4. Housing measurement report form or measurement plan; Remarks: Approval form and purchase certificate are required for affordable housing.

If you buy a house, you will pay the deed tax yourself. According to the explanation given by the encyclopedia, deed tax is a kind of property tax levied on the property right bearer with the immovable property whose ownership has been transferred and changed.

Therefore, no matter what form you buy a house, you must pay the deed tax yourself. As for how to pay, in the process of buying a house, the developer or intermediary will handle and pay in a unified manner.

You can go to the deed tax management office of the local finance bureau to handle it, and you need to bring a copy of the purchase contract, purchase invoice, and ID card.

OK. Taxpayers shall, within 10 days from the date of occurrence of tax liability, file tax returns with the deed tax collection authority where the land or house is located, and pay the tax within the time limit approved by the deed tax collection authority.

After the taxpayer handles the tax payment matters, the deed tax collection authority shall issue the deed tax payment certificate to the taxpayer.

OK. It can also be entrusted to the developer to handle it instead. You need to apply for payment to the housing management department of the housing within 90 days after receiving the house, and there will be a late payment penalty of 5/10,000 per day for overdue processing.

According to Article 8 of the Provisional Regulations of the People's Republic of China on Deed Tax, the tax liability of deed tax shall occur on the day when the taxpayer signs the contract for the transfer of land and house ownership, or on the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.

Unless otherwise agreed by both parties, generally speaking, the deed tax shall be paid by the buyer, and if the real estate certificate is handled by the developer, the buyer shall hand it over to the developer, and the developer will then transfer it to the title management center. If you apply for the real estate certificate by yourself, you will pay the deed tax directly to the property title management center by buying the house.

Provisional Regulations of the People's Republic of China on Deed Tax

Article 6 In any of the following circumstances, the deed tax shall be reduced or exempted:

1) State organs, public institutions, social organizations, and military units are exempt from taxation if they receive land or houses for office, teaching, medical treatment, scientific research, or military installations;

2) Urban workers who purchase public housing for the first time in accordance with regulations shall be exempted;

3) If the housing is repurchased due to the loss of housing due to force majeure, the tax shall be reduced or exempted as appropriate;

4) Other items stipulated by the Ministry of Finance to reduce or exempt deed tax.

Article 7 Where a taxpayer who has been approved to reduce or exempt deed tax changes the use of the relevant land or house and no longer falls within the scope of the reduction or exemption of deed tax as provided for in Article 6 of these Regulations, he shall pay the tax that has been reduced or exempted.

Deed tax payment standard: If the building floor area ratio of the residential community is more than 140 (inclusive) square meters and the construction area of a single set is less than 140 square meters (the actual transaction price is lower than the average transaction price of housing on the same level of land on the same level), it shall be regarded as an ordinary residence and the deed tax of the transaction price of the house shall be levied. Otherwise, it will be 3%.

Commercial housing shall be built for housing maintenance** and raised in accordance with regulations:

1) The person who houses the house shall pay the housing maintenance ** at a one-time rate of 3% of the cost price of the construction area of the multi-storey house and 4% of the cost price of the construction area of the high-rise house.

2) The buyer shall pay the housing maintenance ** according to the cost price of the construction area of the multi-storey house in the first installment, and 3% of the cost price of the construction area of the high-rise house.

3) The development unit shall pay according to the provisions of subparagraphs (1) and (2) of this paragraph according to the construction area of the self-used or rented house.

It is stipulated that within 90 days after the owner receives the house, he shall apply to the housing management department to pay the deed tax and maintenance ** and handling fee with his ID card, household registration book, marital status certificate, house purchase contract, and unified sales bill for the purchase of real estate.

You can apply for a real estate certificate with a tax payment certificate.

Legal analysis: The real estate deed tax can be paid directly by the developer or others without going there in person. However, remember to ask the person who paid the deed tax for a tax payment certificate.

This certificate is not only used to apply for the real estate certificate, but also the basis for calculating the purchase period when the house is purchased in the future.

Legal basis: Article 11 of the Deed Tax Law of the People's Republic of China After the taxpayer handles the tax matters, the tax authorities shall issue a deed tax payment certificate. When a taxpayer registers the ownership of land or a house, the immovable property registration authority shall inspect the deed tax payment, tax reduction and exemption vouchers or relevant information.

If the deed tax is not paid in accordance with the regulations, the real estate registration authority shall not handle the registration of land and house ownership.

The real estate deed tax can be paid directly by the developer or others without going to the deed tax in person. However, remember to ask the person who paid the deed tax for a tax payment certificate. This certificate is not only used to apply for the real estate certificate, but also is the basis for calculating the purchase period when the house is purchased in the future.

Legal basis: Article 11 of the Deed Tax Law of the People's Republic of China After the taxpayer handles the tax matters, the tax authorities shall issue the deed tax payment certificate. Taxpayers shall register the ownership of land and houses, and the real estate registration agency shall inspect the deed tax payment vouchers, tax reduction and exemption vouchers or relevant information.

If the deed tax is not paid in accordance with the regulations, the real estate registration agency shall not handle the registration of land and house ownership.

Legal analysis: according to the requirements should be paid by the property owner, under normal circumstances, the real estate dealer sales office can pay on behalf of the property owner, but the sales office has no responsibility and obligation to pay the deed tax, therefore, if the real estate dealer sales office did not show this service item, or the previous payment is not paid on behalf of the present, but also need to pay by themselves or authorize relatives and friends to pay.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following individual income shall be subject to individual income tax:

1) Income from wages and salaries; Hidden hunger.

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Royalty income;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; Non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph shall be taxed on their personal income on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Buyers who pay the deed tax by themselves need to bring the deed tax return, ID card, household registration booklet, marriage certificate, house purchase contract, house purchase invoice and other materials, and pay the tax to the local deed tax collection authority within 10 days after signing the land and house ownership transfer contract or the taxpayer obtains other certificates with the nature of land and house ownership transfer contract.

Article 1 of the Provisional Regulations of the People's Republic of China on Deed Tax The units and individuals who transfer the ownership of land and houses within the territory of the People's Republic of China are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of these Regulations. Article 8 of the Provisional Regulations of the People's Republic of China on Deed Tax The time of occurrence of the obligation to pay the tax for repentance tax shall be the day on which the taxpayer signs the contract for the transfer of land and house ownership, or the day on which the taxpayer obtains other certificates with the nature of a contract for the transfer of land or house ownership. Article 9 of the Provisional Regulations of the People's Republic of China on Deed Tax shall, within 10 days from the date of occurrence of the tax liability, file a tax declaration with the deed tax collection authority where the land or house is located, and pay the tax within the time limit approved by the deed tax collection authority.

Summary. You can pay the house deed tax yourself.

According to Article 8 of the Provisional Regulations of the People's Republic of China on Deed Tax, the time when the tax liability of the deed tax on property travel occurs is the day when the taxpayer signs the contract for the transfer of land and house ownership, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.

Legal Analysis: Not all purchases are subject to deed tax.

1. State organs, public institutions, social organizations, and military units shall be exempted from deed tax if they receive land or houses for office planning, teaching, medical treatment, scientific research, and military facilities.

2. Urban workers purchase public housing for the first time in accordance with regulations. Exemption from deed tax.

3. Those who bear the right to use barren mountains, barren ditches, barren hills, and barren beaches, and use them for agriculture, forestry, animal husbandry, and fishery production, shall be exempted from deed tax and cherry rent.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 In order to strengthen the administration of tax collection, standardize the collection and payment of taxes, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development, this Foolish Search Law is formulated.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy, suspension of taxation, tax reduction, exemption, tax refund and tax payment shall be carried out in accordance with the provisions of the lawWhere the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, levy, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative rules and regulations without authorization.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes on behalf of others are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Everyone knows that when buying a house, you need to pay real estate tax, and you don't know much about deed tax, urban maintenance and construction tax, etc. Under normal circumstances, we need to pay deed tax when buying a house, but in some special cases, we do not need to pay deed tax. I've put together the following to answer your questions, I hope it will be helpful to you!

1. Do I have to pay deed tax when buying a house?

Not all home purchases are subject to deed tax.

1. State organs, public institutions, social organizations, and military units in Lingxian shall be exempted from deed tax if they receive land and houses for office, teaching, medical treatment, scientific research, and military facilities.

2. Urban workers purchase public housing for the first time in accordance with regulations. Exemption from deed tax.

3. Those who bear the right to use barren mountains, barren ditches, barren hills, and barren beaches, and use them for agriculture, forestry, animal husbandry, and fishery production, shall be exempted from deed tax.

2. What is deed tax?

Deed tax refers to a one-time tax levied on the new owner (property right bearer) at a certain percentage of the property price of the contract entered into by the parties when the property rights of immovable property (land, house) are transferred and changed. In addition to having the same nature and function as other taxes, deed tax also has its own characteristics: (1) The purpose of collecting deed tax is to protect the legitimate rights and interests of immovable property owners.

Through taxation, the deed tax collection authority will issue the deed in the name of **, as a legal property right certificate, that is, to bear the responsibility of guaranteeing property rights. Therefore, the deed tax has the nature of fees, which is the main feature of the deed tax that is different from other taxes. (2) The taxpayer is the property rightegor.

In the event of a sale, pawn, gift or exchange of a house, a one-time deed tax shall be levied on the property owner according to the value of the transfer. (3) The deed tax adopts a proportional tax rate, that is, when the property rights of the house are transferred and changed, the taxpayer is levied according to a certain proportion of the tax rate.

3. The tax obligor of the Naqi Hall

The taxpayer of the deed tax is the unit and individual who transfers the ownership of land and house within the territory. Domestic refers to the actual tax administrative jurisdiction of the People's Republic of China. Land and house ownership refers to land use rights and house ownership.

Units refer to enterprise units, public institutions, state organs, military units, social groups, and other organizations. Individuals refer to self-employed individuals and other individuals, including Chinese citizens and foreigners.

Fourth, the tax rate

The deed tax is subject to a range of 3% to 5%. The implementation of the range tax rate is to take into account the imbalance in China's economic development and the actual situation of large differences in the economy of various regions. Therefore, the people** of all provinces, autonomous regions and municipalities directly under the Central Government can decide within the range of 3% and 5% tax rate regulations according to the actual situation of the region.

That's all I have for you! If you want to buy a house, you have to roughly calculate the taxes and fees you pay. I would like to remind you here that you can avoid taxes appropriately, but you can't evade or evade taxes!