Time of payment of the first-hand deed tax
1. Taxes are generally paid when the property is issued。
However, article 8 of the provisional tax regulations of the people's republic of china states: “the time when the tax obligation for the tax is incurred, the day on which the transfer of ownership of the home is entered into for the taxpayer, or the day on which the taxpayer obtains proof of the nature of the transfer of ownership of the home”
Article 9 provides that: “treator shall, within 10 days of the date of the tax obligation, submit a tax declaration to the tax collection authority of the land or housing establishment and pay the tax within the period approved by the tax collection body.”
Articles 11 and 14 provide that: “the taxpayer shall, in accordance with the law, register changes in ownership of the dwelling with the land administration and the property administration, in accordance with the tax certificates and other required documentation.”
First-hand houses include taxes and taxes
(1) the purchase of 90 square metres or less, and the fact that you own only this flat, in other words, that you have no other house, is reduced by the tax rate of 1 per cent. A large number of people would then buy larger houses, after all, with a two-child policy of 4 per cent non-residential for more than 144 m2. The tax is usually paid with a down payment and collected by the developer. The relevant fees are paid and the chamber of commerce issues a formal purchase。
(2) stamp tax 0. 05 per cent. Payment is made directly at the time of the conclusion of the contract, at 0. 05 per cent of the total house price, usually together with the down payment, to facilitate the development of a single contract registration and property certificate. In the case of mortgage loans, the second group of costs to be paid at the time the contract was signed is bank mortgage costs, commercial loans are charged, and there are minor differences between banks。
2. Major repair fund
Between 2 and 3 per cent of the purchase of housing is the maintenance fund for public facilities, shared equipment (covering common parts of the house such as exterior walls, roofs, sewers, pipes, etc.). After opening an account in a bank designated by the local hmo, the buyer may deposit it itself. Generally, when the buyer obtains the keys, the developer collects funds for the maintenance of the house。
3 calculated from the date of receipt of the house and from the date of acceptance by the purchaser
Property management costs may be calculated one month after the issuance of the occupancy letter if the buyer does not take over the building without proper justification after the developers issue the entry notice. Usually three months first. Property management fees are paid for long-term unsold houses or vacant premises not sold by developers. The cost of registration of tenure is 80 yuan/entitlement registration fee。
