When should the deed tax on house purchase be paid?

A taxpayer shall, within 10 days from the date when the tax obligation occurs, file a tax declaration with the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority.

The deed tax is subject to the range tax rate of 3% ~ 5%. The implementation of the range tax rate takes into account the fact that China's economic development is unbalanced and the economic differences between regions are quite large. Therefore, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can decide the tax rate within the range of 3% ~ 5% according to the actual situation in their respective regions.

Extended data:

The deed tax payment time is the date when the taxpayer signs the land and house ownership transfer contract, or when the taxpayer obtains other certificates with the nature of land tax payment obligation and the house ownership transfer contract.

Among them, there are two kinds of common house ownership transfer, which need to pay deed tax: winning prizes for special contributions, and the prizes are land or house ownership; Or buy an auction house in advance or raise money to build a house in advance. As long as you own a house, it is equivalent to buying and selling a house. Deed tax is an important local tax. Where land and housing transactions take place, whoever transfers all ownership must pay taxes according to law.

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