Whether the deed tax for buying a house is paid by yourself or by the developer

The deed tax of commercial housing is paid by the owner.

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.

For the transfer of land use rights, commercial housing is a house sale, and the deed tax is paid by the recipient, that is, the owner.

If it is the first house, your deed tax should be collected in it, so if the house requires you to pay the deed tax, you have to ask whether he received your deed tax and went to the tax bureau to help you pay the deed tax.

The deed tax is paid at the time of applying for the real estate certificate and is paid by the buyer, and the developer is only responsible for issuing the original purchase invoice, and the deed tax can only be paid with the invoice.

The deed tax involved in buying a house should belong to whoever pays it, and it doesn't have to be the buyer or the developer, and the tax is paid according to the regulations.

If the real estate certificate is handled by the developer, it will be handed over to the developer by the buyer, and then transferred to the property rights processing center by the developer.

The deed tax of buying a house is that the buyer pays the tax for the purchase of the house, and the developer pays the tax for the developer, and the two parts do not affect each other.

The deed tax for buying a house is paid in the name of the buyer at 3-5% of the purchase amount, and the developer can only sell the relevant taxes of the property.

The deed tax for buying a house should be paid by the buyer himself, and the tax paid by the developer is what the developer should pay.

The deed tax for buying a house is paid by the buyer himself, and can also be paid by the developer.

The deed tax for buying a house has to be paid by the buyer himself from the date of purchase.

The deed tax for buying a house is paid by the buyer himself.

The deed tax on the purchase of a house is borne by the buyer.

Both. Anyway, the money comes from the buyer.

Whether the deed tax for buying a house is paid by yourself or by the developerGenerally, it is handed over by yourself.

The deed tax for buying a house is generally paid by the buyer, and the developer is not responsible for paying the deed tax.

Whoever buys the house pays it, and the developer can pay on behalf of the developer.

Legal Analysis: Generally, the new home deed tax is paid by the home buyer. The tax liability of the new house deed tax shall be the day on which the taxpayer signs the land and house ownership transfer contract, or the taxpayer obtains other certificates with the nature of the land and rock fiber house ownership transfer contract.

Unless otherwise agreed by both parties, generally speaking, the new house deed tax shall be paid by the buyer, and if the real estate certificate is handled by the developer, the buyer will be handed over to the developer, and the developer will then transfer it to the property title management center.

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 the taxes collected by the tax 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 deed tax needs to be paid by the owner to the real estate office. According to the practice of the real estate market, the developer often compels the owner to pay the developer a one-time fee when handing over the key, which is the so-called developer collection deed to pay the rock tax. There is a certain risk that the developer will collect the deed tax on behalf of the developer, and there will be situations such as the developer collecting the deed tax beyond the standard, the developer misappropriating the deed tax for other purposes, and the developer making false declarations.

Legal analysis: Deed tax is a property tax levied on the property rights inheritor by taking the transfer of land and house ownership within the territory of China as the object of taxation. When buying a new house, the buyer needs to pay the deed tax, and the tax standard of the deed tax is related to the number of units purchased, the area, and the number of houses.

According to the relevant national regulations, the housing deed tax should be paid by the buyer himself, but in practice, it is generally collected by the developer. 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 deed tax occurs 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 provides:

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 set by the deed tax collection authority.

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.

The deed tax is paid by the owner to the local tax department of the local jurisdiction, and if it is a first-time buyer, you need to bring your first-time purchase certificate to handle it.

The owner shall pay for the first-hand house by the developer, and the second-hand house shall be paid by the buyer to the local taxation bureau.

Chengdu commercial housing deed tax development company and the owner pay the proportion.

According to the relevant laws, this tax is paid by the owner!

According to the regulations, according to the current deed tax policy, the individual purchases of housing shall be subject to differentiated tax rates. When 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, the deed tax shall be implemented at 1%; If the unit area is between 90 square meters and 144 square meters, the tax rate will be reduced by half, that is, the effective tax rate will be 2%; If the purchased residential unit has an area of more than 144 square meters, the deed tax rate shall be levied at 4%. The purchase of non-ordinary housing, two or more housing, and commercial investment properties are taxed at a rate of 4%.

The deed tax is generally paid by the developer himself, not by the developer. However, in fact, there is no clear provision in the law, whether the individual pays or the developer pays the tax, so some places have to pay, and some places have to pay themselves, depending on the developer himself.

The deed tax for the purchase of a house is: if an individual purchases an ordinary house and is the only house of the family, and the area of the ordinary commercial house is less than 90 square meters, the deed tax is 1%; If the unit area is 90 to 144 square meters or more, it shall be levied by half according to the regulations, namely; The deed tax rate for the purchase of a house with an area of more than 144 square meters is 3%; The purchase of non-ordinary housing, two or more houses, and commercial investment properties (shops, office buildings, business apartments, etc.) are taxed at a rate of 3%.

Article 8 of the Provisions of the Provisional Regulations of the People's Republic of China on Deed Tax stipulates that: "If a taxpayer signs a contract for the transfer of land or house ownership, or on the day when the taxpayer obtains other certificates with the nature of a land or house ownership transfer contract, the tax liability shall occur." In general, unless otherwise agreed by both parties, the buyer is liable to pay the deed tax.

If the developer handles the title deed on its behalf, the buyer hands it over to the developer, who forwards it to the title registration center. If you apply for the real estate certificate, you will pay the deed tax directly to the property registration center.

The notice clearly put forward the three "must nots" of the spring sky. The first "shall not" refers to the deed tax and special maintenance paid by the buyer in the process of buying and selling commercial housing, which shall be paid by the buyer himself, and the developer shall not collect or pay on behalf of the buyer. The second "shall not" refers to the fact that when a real estate development enterprise sells and delivers a commercial house, it shall not use the deed tax or special maintenance funds that should be paid by the purchaser on behalf of the buyer.

In other words, developers cannot use the deed tax collected on behalf of the developer or the special maintenance fund for the house as an additional condition for the sale of the house. The third "shall not" refers to the deed tax or special maintenance funds that the buyer must pay, and if it is really necessary to do it on behalf of the buyer, the developer or a third party can be entrusted to handle it, but the corresponding payment cannot be transferred to the account of the development enterprise or other third party.

Due to the different regulations on the deed tax rate in different places, the criteria for the recognition of ordinary housing are also different, so the relevant materials should be referred to when paying the deed tax to clarify the scope of application. At the same time, China does not need to pay deed tax, for example, urban workers can be exempted from the first purchase of public housing, and the re-purchase of housing due to the loss of housing due to force majeure can be reduced or exempted.

The above is all about whether the deed tax paid by yourself or the developer is paid, I hope it will be helpful to you.

Legal analysis: first-hand houses only need to pay deed tax, stamp duty and handling fees, as well as pay housing maintenance, you can handle the deed tax is levied on the buyer of the land transaction, real estate (including land and housing), the developer also has to pay the deed tax when you buy the land, and you also have to pay the deed tax when you sell the house to someone else. Deed tax is paid every time it changes hands.

Legal basis: Rules of the Provisional Regulations of the People's Republic of China on Deed Tax Article 8 The time of occurrence of the taxing obligation of deed tax shall be the day on which the taxpayer signs the contract for the transfer of ownership of land and house seepage, or the day on which the taxpayer obtains other certificates with the nature of a contract for the transfer of land or house ownership.

Legal analysis: first-hand houses only need to pay deed tax, stamp duty and handling fees, as well as pay for housing maintenance, you can apply for the real estate certificate The deed tax is levied on the buyer of the land transaction, the real estate (including land and housing), the developer also has to pay the deed tax when buying the land from **, and you also have to pay the deed tax when you sell the house to someone else. Deed tax is paid every time it changes hands.

Legal basis: Article 8 of the Rules of the Provisional Regulations of the People's Republic of China on Deed Tax The time of occurrence of the taxing obligation 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.

1. The deed tax is the tax that must be paid by the state in the sale and purchase of houses, according to the provisions of the state, the deed tax must be paid to the state for the sale of houses, and the registration fee for the purchase and sale of villas is required to be paid to the real estate department at the time of property rights transactions, and the deed tax of the villa, business tax and individual income tax of the villa shall be paid in the tax department where the house is located. 2. The deed tax rate is 3-5%. The applicable tax rate of deed tax in each region shall be determined by the provincial level ** within the range specified by 3-5% according to 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 20 of the Interim Regulations on the Registration of Immovable Property Article 20 The immovable property registration authority shall complete the formalities for the registration of movable property within 30 working days from the date of acceptance of the application for registration, unless otherwise provided by law.