Pay the down payment before marriage, pay the deed tax after marriage, and the real estate is counte

Based on your question, provide the following comments:

1. If your husband paid a down payment on the house before the marriage, then that part of the house should be your husband's personal property. However, your husband's down payment does not mean that the ownership of the house is also owned by your husband, depending on the time when the title certificate is issued.

2. If the title certificate is obtained before the marriage, then the house should belong to the individual registered on the title certificate. If the title deed is issued after marriage, the property should be the joint property of your husband and wife, but the down payment paid by your husband should be deducted.

3. From the perspective of the purchase restriction policy, whether the house is pre-marital property or the joint property of the husband and wife after marriage, it is regarded as the property of your family.

4. Whether the ownership registration information of the house can be queried to the local housing authority. Although the house is a remodeled home, it is recommended not to take the risk if you have already purchased it.

5. The current policy of restricting purchases is confirmed on a family-by-family basis. If you transfer part of your home, the number of remaining homes should be used as a basis for determining whether you can buy them.

The above opinions are for reference!

No nonsense, in accordance with the provisions of buying a first-hand house, subject to the time of signing the purchase contract.

Legal analysis: According to the regulations, with the current deed tax policy, the individual purchase of housing is 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 houses, and commercial investment properties are taxed at a rate of 4%.

Legal basis: "Deed Tax Law of the People's Republic of China" Article 1 In the territory of the People's Republic of China, 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 this Law.

Legal analysis: If the off-plan house is bought before marriage and the deed tax is paid after marriage, the taxpayer shall be subject to the owner recorded on the real estate certificate. That is, the owner of the house on the real estate certificate fulfills the obligation to pay the deed tax.

If the name of both husband and wife is written on the title deed, both husband and wife are obliged to pay the deed tax.

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 levies, suspension of chain levies, tax reductions, tax exemptions, tax refunds, tax supplements, or other decisions that contradict the requirements of 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.

Legal analysis: If the deed tax is paid before the marriage certificate is obtained, you can enjoy certain discounts, if it is after the marriage certificate is obtained, the deed tax must be paid at 3%! The specific levy standards of deed tax are as follows:

1. The buyer's first purchase of a property of less than 90 square meters shall be paid at 1%; 2. The buyer's first purchase of a property of more than 90 square meters (including 90 square meters) and less than 144 square meters shall be paid according to the payment; 3. Pay 3% in the following cases: (1) more than 144 square meters (including 144 square meters); (2) the buyer is not a first-time buyer; (3) garage; (4) Non-ordinary residential (commercial buildings).

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 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.

There is no relationship between paying taxes and ownership of property. According to the regulations, with the current deed tax policy, the individual purchase of housing is subject to differential 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 area of the purchased residential unit is 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%.

Legal basis. Article 1 of the Deed Tax Law of the People's Republic of China Where the ownership of land and houses is transferred within the territory of the People's Republic of China, the units and individuals who receive the deed tax shall pay the deed tax in accordance with the provisions of this Law.

Legal subjectivity: Buying a house before marriage is a personal property, but we all know that buying a house is a tax, some people's houses are purchased before marriage, but taxes are paid after marriage, and taxes are not property debts. So is buying a house before marriage and paying deed tax after marriage a joint debt?

Buying a house before marriage and paying deed tax after marriage is a joint debt. If the dwelling was purchased before the marriage certificate was obtained and registered in the name of one person, the property right of the dwelling is the personal property before the marriage. In the event of a divorce, the property rights of the house belong to one person, and the other party can receive half of the amount of the loan repayment from the date of obtaining the marriage certificate, and half of the rights and interests of the part of the housing appreciation from the date of obtaining the marriage certificate and repaying the loan.

Article 1062 of the Civil Code [Joint Property of Husband and Wife] The following property acquired by husband and wife during the existence of their marital relationship is the joint property of the husband and wife and shall be jointly owned by the husband and wife: (1) wages, bonuses, and remuneration for labor services; (2) Income from production, economic and investment purposes; (3) the proceeds of intellectual property rights; (4) Inherited or donated property, except as provided for in item 3 of Article 163 of this Law; (5) Other property that shall be jointly owned. Husband and wife have equal rights to dispose of joint property.

Article 1064 of the Civil Code [Joint Debts of Husband and Wife] Debts borne by both husband and wife in the joint signature of both husband and wife or after the fact of recognition by one of the husband and wife, as well as debts incurred by one of the husband and wife in his or her own name for the daily needs of the family during the existence of the marital relationship, are joint debts of the husband and wife. Debts incurred by one of the spouses in his or her own name during the existence of the marital relationship in excess of the daily needs of the family are not joint debts of the husband and wife; However, unless the creditor can prove that the debt was used for the husband and wife's common life, joint production and operation, or based on the joint intention of the husband and wife. Judicial Interpretation III of the Marriage Law:

Article 10 : Where one of the husband and wife signs a contract for the sale and purchase of immovable property before marriage, pays the down payment with personal property and takes out a bank loan, and repays the loan with the joint property of the husband and wife after marriage, and the immovable property is registered in the name of the party paying the down payment, the immovable property shall be disposed of by agreement between the two parties at the time of divorce. If no agreement can be reached in accordance with the provisions of the preceding paragraph, the people's court may make a judgment that the immovable property belongs to the party whose property rights are registered, and that the loans that have not yet been repaid are the personal debts of the party whose property rights are registered. In the case of divorce, the party registered in the property right shall compensate the other party for the joint repayment of the loan and the corresponding increase in property value between the parties after marriage.