When to pay the parking space deed tax, and when to pay the parking space deed tax

There are different regulations in different places, some places stipulate that the house deed tax must be paid before the handover of the house, and some places stipulate that the contract must be paid after 10 days. According to the current mainstream operation, the payment time of housing deed tax for off-plan housing is: the house is completed and accepted, delivered for use, and the housing deed tax is paid when the real estate certificate is processed.

Try not to pay more than one year after the delivery of the house, otherwise you will have to pay a late fee. I believe that many people are very concerned about this problem, generally when applying for the real estate certificate to approve and pay the deed tax, the general order is to buy a house - pay the down payment - apply for a loan - loan approval - approval qualified - enter the delivery process. After the loan is approved, the developer asks you to hand over the house, and then you need to approve and pay the deed tax.

If you are not an individual to buy a house, you also need to pay stamp duty, start to hand over the house, at this time will generally give you the key, and within a month to do it, not very urgent, after paying the deed tax, there are almost no other costs, unless you are the full amount of money you need to apply for the real estate property certificate. If the first house is an individual house with an area of less than 90 square meters, the deed tax fee is 1% of the total amount. Legal basis:

Article 8 of the Provisional Regulations of the People's Republic of China on Deed Tax, the time of occurrence of the tax liability of deed 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 the land or house ownership transfer contract. Article 9 of the Provisional Regulations of the People's Republic of China on Deed Tax stipulates that a taxpayer 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.

The deed tax on the parking space is payable after the sale and purchase contract is signed.

Legal analysis. If the flow rate is much lower than the minimum flow rate to ensure accuracy, it will result in no output (e.g., vortex flowmeter) or the output signal will be cut off as a small signal (e.g., differential pressure flowmeter), which is unfavorable and unfair to the supplier. In order to prevent the loss of benefits, for a specific set of thermal energy metering equipment, the supply and demand parties often agree that a certain flow value is "agreed lower limit flow" according to the flow measurement range and the range that can be achieved, and if the actual flow rate is less than the agreed value, the lower limit of the charging flow will be charged.

The people's metrology administrative departments at or above the county level may set up metrological verification institutions as needed, or authorize other units of metrological verification institutions to carry out compulsory verification and other verification and testing tasks. Personnel who perform the verification and testing tasks provided for in the preceding paragraph must pass the assessment. This function is usually implemented in flow meters.

According to the needs of the region, the local people's measurement administrative department at or above the county level shall establish social public measurement standard instruments, which shall be used after passing the examination by the people's measurement administrative department at a higher level. Enterprises and institutions may establish the measurement standard instruments used by the unit according to their needs, and the highest measurement standard instruments shall be used after passing the examination presided over by the relevant people's measurement administrative department. Metrological verification work should be carried out in accordance with the principle of economic reasonableness and in the nearest place.

Metrological verification must be carried out in accordance with the national metrological verification system table. The national metrology verification system table shall be formulated by the administrative department of metrology.

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

Article 19 Taxpayers and withholding agents shall set up account books in accordance with the relevant laws, administrative regulations and the provisions of the competent financial and taxation departments, and keep accounts and conduct accounting according to legal and valid vouchers.

Article 20 The financial and accounting systems or financial and accounting treatment methods and accounting software of taxpayers engaged in production and business operation shall be submitted to the tax authorities for the record. If the financial and accounting system or financial and accounting treatment measures of the taxpayer or withholding agent conflict with the relevant tax regulations of the competent financial and taxation authorities, the tax payable, withholding and remitting, and collecting and remitting taxes shall be calculated in accordance with the relevant tax regulations of the competent financial and taxation authorities.

Yes. Because the parking space is also commercial in nature, the tax is paid according to the commercial tax fee, as follows: 1

Deed Tax: Appraisal Price*3%; 2.Transaction Service Fee:

Construction area * 3 yuan square meter; 3.Stamp Duty: Assessed Price*; 4.

Registration fee: 550 yuan, 10 yuan for each additional certificate;

The parking space is subject to deed tax, and the parking space is of a commercial nature, so the tax is paid according to the commercial tax fee, according to 3% of the appraised price of the parking space, and the transaction service fee of the construction area * 3 yuan square meter is also required, plus the stamp duty of the appraisal price. If the ownership of the ancillary facilities of the house is independently denominated, the deed tax shall be levied at the local clear tax rate; If it is denominated in the same way as the house, the same deed tax collection rate can be used as the house. Therefore, if the purchased parking space and house are denominated in a uniform manner, the same rate of collection can be used as that of the house.

Legal basis:Article 3 of the Provisional Regulations of the People's Republic of China on Deed Tax.

The deed tax rate is 3-5%.

The applicable tax rate of deed tax shall be determined by the people of the provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph in accordance with the actual situation of the region, and shall be reported to the Ministry of Finance and the State Administration of Taxation for the record.

Article 4. Basis of deed tax:

1) The transfer of state-owned land use rights, land use rights, and housing sales are transactions;

2) The gift of land use rights and housing gifts shall be approved by the expropriation authority with reference to the land use right and the market for housing sales;

3) The exchange of land use rights and houses shall be the difference between the land use rights and houses exchanged.

The parking space deed tax is paid from three points to five points. The parking space is a commercial land, and its circulation shall pay deed tax in accordance with the law. If the ownership of the ancillary facilities of the house is separately valued, the deed tax shall be levied at the applicable tax rate determined locally; If it is denominated in the same way as the house, the same deed tax rate as the house will be applied.

Therefore, if the parking space and property purchased are flat-rated, the same tax rate applies to the house.

Deed Tax Law of the People's Republic of China

Article 3. The deed tax rate is 3 to 5 percent.

The specific applicable tax rate of deed tax shall be proposed by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range of tax rates specified in the preceding paragraph, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the Standing Committee of the National People's Congress for the record.

Provinces, autonomous regions, and municipalities directly under the Central Government may, in accordance with the procedures provided for in the preceding paragraph, determine differential tax rates for the transfer of ownership of different entities, different towns, and different types of housing.

Legal Analysis: Required. Because the parking space is also commercial in nature, the tax is paid according to the commercial tax, as follows:

1.Deed Tax: 3% of the appraised value; 2.

Transaction service fee: construction area multiplied by 3 yuan square meter; 3.Stamp Duty:

Appraisal multiplied by; 4.Registration fee: 550 yuan, 10 yuan for each additional certificate;

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, and collect and remit taxes in accordance with the provisions of the Law and Administrative Regulations.

Hello, parking spaces are generally just the right to use! The reason why the deed tax cannot be paid from the purchase of parking spaces to tax clearance is that the transfer of the "ownership" of parking spaces has not been realized. The taxpayers of deed tax refer to the units and individuals who bear the transfer of land and house ownership within the territory of China.

The deed tax is paid by the former recipient of the Chengdong Sakura. Song Zao bought a parking space and couldn't pay the deed tax because neither the ownership of the land nor the house had been transferred. When you buy a parking space, you only buy the right to use, not the ownership, so you can't pay the deed tax.

Questions. Which party is the recipient?

Which party is the recipient?

The bearer refers to the person who is in the parking space!

You can ask the person selling your parking space if it is an ownership space.

Questions. I asked that it was the property right parking space, but I said that I can't pay the deed tax now, and the specific reason is not said, and the property right parking space is also divided into full property rights, large property rights, and small property rights.

Or the other party's property rights have not been transferred to you.

In just these two cases!

Questions. When I bought a house at that time, I bought a parking space together. Because the parking space can't be parked, the car has a fire door.

So until now, I changed the posture of a car, saying that it was to sign a subscription contract, but Wen Zhi rushed down and said that the deed tax could not be paid. The deed tax on the house has been paid, and the title deed has been obtained.

Can I buy a parking space in this case?

Yes, there is no problem with the house, it is recommended that you communicate with the sales department about the property rights of the parking space! If you think it will disturb the clan, there will be no property right if you don't have property rights, and you won't have property rights, which is equivalent to parking a parking space!

If you don't have the right to park a parking space, it's okay to park yourself, but you can't trade it!

Questions. It's no problem to park yourself, is there a service life?

For parking spaces without property rights within 20 years, the right to use needs to be in accordance with the provisions of the Contract Law, and the maximum contract is signed for the right to use or lease for a maximum of 20 years, and it will be renewed after the expiration of the sales period.

Parking deed tax needs to be paid. Deed tax shall be levied in accordance with the provisions of laws and regulations for the act of inheriting the ownership of ancillary facilities or land use rights related to the house. The parking space is a non-ordinary residential and shall be subject to deed tax at 3% of the total price.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax levy, suspension, tax reduction, tax exemption, tax refund, or other decisions that contradict tax laws and administrative regulations.

Legal basis:: Article 3 of the Deed Tax Law of the People's Republic of China.

The tax rate is three to five percent.

The specific applicable tax rate of deed tax shall be proposed by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range of tax rates specified in the preceding paragraph, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the People's Congress for the record.

Provinces, autonomous regions, and municipalities directly under the Central Government may, in accordance with the procedures provided for in the preceding paragraph, determine differential tax rates for the transfer of ownership of different entities, different regions, and different types of housing.

What are the circumstances under which deed tax is reduced or exempted?

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

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.

Legal Analysis: Required. Because the return to the parking space is also in the nature of the commercial business, the tax is paid according to the commercial tax and fee.

Legal basis: Deed Tax Law of the People's Republic of China

Article 1 Units and individuals who transfer the ownership of land or 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 this Law.

Article 2 The term "transfer of land and housing ownership" as used in this Law refers to the following acts:

1) the transfer of land use rights;

2) the transfer of land use rights, including **, gifts, and exchanges;

3) Sale, gift, and exchange of houses.

The transfer of land use rights in item (2) of the preceding paragraph does not include the transfer of land contract management rights and land operation rights.

Where the ownership of land or houses is transferred by means of investment (shareholding), debt repayment, transfer, reward, etc., deed tax shall be levied in accordance with the provisions of this Law.

Article 3 The deed tax rate shall be 3 to 5 percent.

The specific applicable tax rate of the deed tax shall be proposed by the people of the provinces, autonomous regions and municipalities directly under the Central Government within the range of tax rates specified in the preceding paragraph, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the Standing Committee of the National People's Congress for the record.

Provinces, autonomous regions, and municipalities directly under the Central Government may, in accordance with the procedures provided for in the preceding paragraph, determine differential tax rates for the transfer of ownership of different entities, different regions, and different types of housing.