I bought an off plan house and haven t delivered it yet, when is the best time to pay the deed tax

The deed tax payment regulations are as follows: the deed tax of commercial housing needs to be paid within 90 days after the filing date. According to Article 32 of the Law of the People's Republic of China on the Administration of Tax Collection, if a taxpayer fails to pay the tax within the prescribed time limit and the withholding agent fails to release the tax within the prescribed time limit, the tax authorities shall impose a late payment penalty of 5/10,000 of the overdue tax amount on a daily basis from the date of the overdue tax payment, in addition to ordering the taxpayer to pay the tax within the prescribed time limit.

Generally speaking, when the real estate is handed over, the deed tax and public maintenance fund are paid uniformly, but you can also pay it in advance. Generally, the advance payment is off-plan housing The deed tax invoice is required to withdraw the provident fund, and there is no need to mention the public **, it is recommended to wait for the delivery of the house before paying.

Generally, the deed tax is paid only when the house is filed or handed over. According to the notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of the State Administration of Taxation on adjusting the preferential policies for individual income tax on deed tax in real estate transactions (Cai Shui [2010] No. 94), the payment regulations for the first house are as follows:

1. If an individual purchases an ordinary house, and the house is the only house of the family, and the unit area of the ordinary commercial house purchased is less than 90 square meters (including 90 square meters), the deed tax shall be implemented at 1%;

2. If the unit area is between 90 square meters and 144 square meters (including 144 square meters), the tax rate will be reduced by half, that is, the effective tax rate is.

Legal analysis: The deed tax is generally paid before the handover of the off-plan property. The deed tax is generally collected by the developer before the delivery of the house, and only when you have paid all kinds of fees, including the deed tax, then the developer will give you the procedures for handing over the house.

But for the deed tax, it will not be given to you until the land certificate, the deed tax certificate, and the real estate certificate are unified. In other words, according to the relevant regulations, the deed tax can be paid on the same day as the real estate deed is processed.

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

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

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 and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where 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, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

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 are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

The delivery of off-plan housing is not directly related to the deed tax, you can pay the deed tax first and then collect the house, or you can pay the deed tax after the delivery. The tax liability of the deed tax shall be the date on which the taxpayer signs the contract for the transfer of land or house ownership, or the day on which the taxpayer obtains other certificates with the nature of the land or house ownership transfer contract.

According to Article 9 of the Deed Tax Law of the People's Republic of China, the tax liability of deed tax shall be the date 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 the land and house ownership transfer contract.

Article 11 After the taxpayer has handled the tax payment matters, the taxation 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 time for paying the deed tax for off-plan housing is when the buyer signs the purchase contract with the developer and goes to the housing authority to do the advance registration of the purchase contract. Extended MaterialsAs follows:

Off-plan housing: Off-plan housing refers to the developer's acquisition of the commercial housing pre-sale license to the acquisition of the real estate certificate (large property certificate).

Housing deed tax calculation: The deed tax on the purchase of the first ordinary residential house by an individual is halved.

Article 9 of the Deed Tax Law of the People's Republic of China stipulates that the tax liability of deed tax shall be the date on which the taxpayer signs the contract for the transfer of land and housing ownership, or the date on which the taxpayer obtains other certificates with the nature of the land or housing ownership transfer contract.

The deed tax is paid within 30 days from the date of purchase, and people are accustomed to call the houses under construction, not yet completed construction, and cannot be delivered for use as off-plan houses. That is, the commercial housing during the period from the time the developer obtains the pre-sale license of the commercial housing to the time when the developer obtains the real estate certificate (large property certificate) is called off-plan.

The owner shall pay for the maintenance of the house before the house is handed over**. The owner of the first phase of the special maintenance fund for the house can directly deposit it into the special account for the special maintenance fund for the house, or entrust the real estate development enterprise to pay it on behalf of the owner. If the real estate development enterprise is entrusted to submit on behalf of the real estate development enterprise, the real estate development enterprise shall, within 30 days from the date of receipt of the housing maintenance, deposit the special housing maintenance funds into the special housing maintenance fund account.

Housing repairs** actually include the use of housing utilities** and the maintenance of the house itself**. The special use of housing public facilities**referred to as the special **, which is used for the renewal and transformation of the common parts of the property, public facilities and equipment, etc., shall not be diverted for other purposes. The principle of "money goes with the house" is implemented for special house maintenance**, and when the house is transferred, the balance of funds in the account is also transferred to the new owner of the house.

1. The purchase of second-hand houses is based on the transfer time of the second-hand house, which is generally the payment of deed tax and other housing transaction taxes within 30 days after the transfer.

2. The purchase of a new house is based on the time when the purchase contract is recorded, and the deed tax is generally paid within 30 days after the filing.

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.

Generally speaking, off-plan properties are handed over first and then paid deed tax. Because the regulations of each place are different, there are some cities that need to pay the deed tax of the house before handing over the house, and some places stipulate that the deed tax needs to be paid after 10 days after signing the sales agreement, so there is no provision for the full payment of the deed tax, and the time can be discussed with the developer, according to the relevant regulations, the deed tax of the commercial housing needs to be paid within 90 days after the filing date.

Precautions for buying off-plan propertiesAccording to the drawings, buyers see most of the floor plans of the house type and the renderings of the entire real estate rather than the real thing, and many developers make the floor plan simple and vague, which makes it difficult to accurately judge the area, house type and decoration standards; The renderings of the real estate are beautifully rendered, which will mislead consumers. If there is a large gap between the property and the developer's advertisement after handing over the house, it will cause losses.

If the developer halts the project due to lack of funds during the construction process; or the reduction of construction quality due to insufficient technical strength; As well as unauthorized changes to the original design or commitment during the construction process, especially the changes to the supporting facilities and environmental greening of the community, these will cause huge losses to consumers.

Whether the off-plan property is to pay the deed tax or the house first depends on the different regulations of each place. Some places need to pay the relevant housing deed tax before handing over the house, while some places stipulate that it must be paid within 10 days after the contract is signed, and the vast majority of cities will collect the deed tax after the house is completed and accepted, and can be delivered and used normally. It should be noted that the payment of deed tax must be completed when applying for the real estate certificate, so the time to pay the tax after the delivery of the house should not exceed one year, otherwise you will need to pay a late fee.

Although there are some differences in each region, in general, if you purchase a residential property for the first time and the residential area is less than 90 square meters, the deed tax will be charged at the rate of 1%. The deed tax is charged between 90 square meters and 144 square meters, and the deed tax is charged at the standard of 3% for houses larger than 144 square meters. If the buyer is buying a house for the second time or multiple times, the deed tax will be charged at the rate of 3%, regardless of the size of the house.

Off-plan housing according to the normal situation to pay the deed tax, can be paid in advance, or, after you obtain the relevant mortgage loan approval, ready to go through the relevant key procedures with the property to pay, depending on the personal like, should be in accordance with the normal conditions, basically like this I did not increase the price of the possibility will not be very large, unless it is because the price is really soaring, so this situation occurs, as for whether to say whether to two people in the past, I think like this kind of payment, there is no need to be so excited, Because of the real estate bureau, she only knows that she has learned from you, but in fact, I don't think it has much to do with it.

The deed tax is 1% of the 144 square meters below 144 square meters collected by the National Finance Bureau, which is the same as the national policy, and the purchase of houses must be paid, and it can be handed over to the developer to handle it, so it is not so troublesome.

1.Surrender, pay when you should pay, the money is handed over to the housing authority, and you can't get the certificate if you don't hand it over; 2.If the preferential policy of deed tax for first-time home buyers is abolished, then it is that the policy does not know what will happen; 3.

To pay the deed tax, you should bring the original ID card, the original purchase contract, the original deed tax bill, and the best question the developer for details; 4.As many people as there are names on the real estate certificate.

The off-plan deed tax is generally paid at the time of delivery.

There are also those who pay when they get a mortgage.

Every place is different.

- Haha You guys are so much fun...

After the house is purchased, the loan will be approved. If you take out a loan to buy a house, after the loan is approved, when can you pay the deed tax and maintenance**, and you can apply for the real estate certificate after paying these taxes and fees. That's together to find out when to pay the deed tax when you buy off-plan.

The deed tax is generally paid before the delivery of the house, and these fees are uniformly handed over to the developer to collect, and the developer will go through the procedures for handing over the house to the owner after paying all kinds of fees. For the deed tax, it will not be given to the owner until the land certificate, deed tax certificate, and real estate certificate are completed.

What are the processes that need to be followed to pay deed tax when buying a house?

If it is a new house, you can go through the deed tax payment procedures with the original and copy of the purchase contract, the original and copy of the invoice or receipt, and the original and copy of the ID card.

If you are buying a second-hand house, you need to go through the deed tax payment procedures: the buyer and the seller need to go to the real estate transaction window to sign the tax application for the transfer of the house, and the original and copy of the real estate appraisal report, the copy of the ID card of the buyer and the seller, and the original and copy of the original real estate certificate.

What are the fees to pay for buying off-plan properties.

1. Housing payment, those who choose a loan need to prepare a down payment. If you buy a house in full, you only need to prepare the total payment.

2. Taxes and fees, the types of taxes and fees that need to be paid for residential buildings are deed tax.

3. The maintenance fund is specially used for the common parts of the residence, and each owner needs to pay.

4. The property fee must be paid from the date of delivery.

5. Ownership registration fee, and the fee to be paid for the property right certificate. The ownership registration fee can be handed over to the agency company, and the property right macro certificate can be handed over directly to the real estate registration center.

Article summary: When to pay deed tax when buying off-plan property. The deed tax is generally paid before the delivery of the house, and these fees are uniformly handed over to the developer to collect, and the developer will go through the procedures for handing over the house to the owner after paying all kinds of fees.

For the deed tax, it is necessary to wait for the land certificate to be filial piety, the deed tax certificate, and the real estate certificate before the owner is given.

In principle, the off-plan deed tax needs to be paid when the property title certificate is processed. It is not very good to pay the deed tax early for off-plan housing, according to the process of buying a house, the deed tax is paid after the delivery of the house. Generally, the developer will charge the deed tax at the time of handing over the house.

Regarding why it is not recommended to pay the deed tax early for off-plan properties, let's read it together.

1. The deed tax is the deed tax collected by the developer when handing over the house, and it is only required to be paid when applying for the real estate certificate.

2. This is to facilitate the application of the property right stool cherry tree certificate in the future, and the developer can use it first and hand it over to the housing authority when the property right certificate is processed.

3. Under normal circumstances, the deed tax must be paid when the real estate registration certificate is processed, and early payment is not good for the owner.

4. The basis for calculating the deed tax is the total purchase price of the house, and the house payment is settled according to the area of the house purchased, and the long-term refund and short-term compensation are made, so the deed tax cannot be paid in advance.