Is the date of purchase of off plan property calculated from the payment of deed tax or from the del

The date of purchase is calculated from the date of signing the contract (or the time of filing the online contract), the date of ownership of your house is from the date of signing the handover of the house (that is, the start date of your property rights), and the date of risk transfer of your house is from the date of handover.

Generally speaking, the current policy is that the transaction must pay the full amount of business tax within 5 years, and this 5 years is generally calculated from the signing of the house handover letter (you can also see the property certificate, but the property certificate is later than the handover letter).

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:

Article 1 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection is formulated in order to strengthen the administration of tax collection, standardize the collection and payment of taxes, safeguard national tax revenues, protect the legitimate rights and interests of taxpayers, and promote 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 real estate deed tax is calculated from the signing of the formal purchase contract; If you have purchased a house for 5 years, it will be calculated according to the date of payment of deed tax!

Tax rate provisions. Tax payable = tax basis Tax rate.

The deed tax rate is 3%-5%, and 3% is generally taken in order to support the real estate industry, ** the tax is halved for general commercial housing, and 3% is charged for commercial buildings and villa properties.

The deed tax of the property exceeding the local ** unit price and the specified floor area ratio is levied at 3%) Note: The unit price of the real estate is complicated, please ask the local real estate registration center, for example: the unit price of the property in Futian District, Shenzhen exceeds 19,830 yuan, and the deed tax of 3% is levied at 11,830 yuan.

From November 1, 2008, the deed tax rate will be temporarily reduced to 1% for individuals who purchase ordinary houses of 90 square meters or less for the first time; Stamp duty exemption on the sale or purchase of housing by individuals; The sale of housing by individuals is temporarily exempted from the levy of LAT on the sale of housing. Localities** can formulate fee reduction and exemption policies to encourage housing consumption.

Property deed tax refers to a tax levied on the property right bearer when the ownership of real estate is transferred due to the assignment, transfer, sale, exchange or gift of land use rights.

Business tax refers to a tax levied on units and individuals that sell real estate at a rate on their turnover.

Property tax is a tax levied on property owners based on the original value of the house or the rent of the property.

Deed tax provisions

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 is paid by the buyer, and if the real estate certificate is handled by the developer, the buyer will 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, the buyer will pay the deed tax directly to the property title management center.

The above content reference:Encyclopedia - Property Deed Tax.

The above content reference:State Administration of Taxation - Provisional Regulations of the People's Republic of China on Deed Tax.

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The payment of deed tax for the purchase of a new house is calculated according to the time when the purchase contract is recorded. According to Article 8 of the Provisional Regulations of the People's Republic of China on Deed Tax (Order No. 224), 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 of the same nature for the transfer of ownership of land and house.

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.

The payment of deed tax for the purchase of a new house is calculated according to the time when the purchase contract is recorded. According to Article 8 of the Provisional Regulations of the People's Republic of China on Deed Tax (Order No. 224), 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 a contract for the transfer of land and house ownership.

New House Deed Tax Collection Standard:

Whether it is a new house or a second-hand house, when the house is sold or gifted, a certain percentage of the deed tax needs to be paid. When there is a change in the property rights of the house, the person who receives the property rights needs to pay a certain percentage of the deed tax to the state. The current deed tax rate is still 3% for real estate transactions**.

However, there are exemptions and exemptions, and both new and second-hand houses are implemented in accordance with the following provisions:

1. If you are buying your first house: when the area of the transaction house is less than or equal to 90 square meters, the deed tax rate is 1%; When the area of the transaction house is greater than 90 square meters, the deed tax rate will be halved on the original basis, that is, the deed tax rate will be.

2. If you buy a second house: when the area of the traded house is less than or equal to 90 square meters, the deed tax rate is 1%; When the area of the house to be traded is greater than 90 square meters, the deed tax rate is 2%;

3. If the new or second-hand house you buy is a third house or more units: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction or reduction.

The real estate deed tax is calculated from the signing of the formal purchase contract;

If you have purchased a house for 5 years, it will be calculated according to the date of payment of deed tax!