When will the deed tax of real estate license be paid?

Deed tax is generally paid when the house is handed over for real estate license.

Pay it on the day when the property buyer signs the Land and Housing Ownership Transfer Contract or when the property buyer obtains other certificates of the nature of the Land and Housing Ownership Transfer Contract, and handle the real estate license with the tax payment certificate.

The fees to be paid for the real estate license of commercial housing are as follows:

1. Taxes to be paid for the purchase of commercial housing: deed tax, 3-5% of the total purchase price (different tax rates in different provinces, municipalities and autonomous regions are charged by the local finance bureau), and ordinary commercial housing is levied at half, that is, the house price is +0.5-2.5%. After the commercial house transaction is approved, the buyer shall pay the deed tax with the house transaction verification certificate.

2. Fund: housing maintenance fund, accounting for 2-3% of the total purchase price, and 2% in most places;

3. Handling fee and transaction fee, 0.5% of the total purchase price and 0.25% of the total purchase price. The registration fee of real estate license is charged by the local housing management office, and the charging standards vary from place to place. Generally, 90 yuan is less than 100 square meter, and every 100 square meter that exceeds 100 square meter is 10 yuan.

4. If it is a mortgage loan, the following expenses will also occur: assessment fee, 0.2-0.5% of the total purchase price, insurance premium, total purchase price multiplied by loan term multiplied by 0. 1% multiplied by 50%, notarization fee, and loan amount multiplied by 0.03%;

4. Mortgage registration fee.

To sum up, according to the current mainstream operation, the time to pay the house deed tax for the auction house is: the house is completed and accepted, delivered for use, and the house deed tax is paid when the real estate license is applied, and the house deed tax needs to be paid as soon as possible after the house is delivered, otherwise a late fee will be paid.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" thirty-second.

If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax to be paid within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax is overdue.

Article 3 of People's Republic of China (PRC) Deed Tax Law.

The deed tax rate is 3% to 5%.

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

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