Do real estate enterprises need to pay' deed tax' for compensation fees and handling fees (special fund for wall renovation, special fund for bulk cement and supporting fees for urban infrastructure)?

Deed tax is a tax levied on heirs when the ownership of land and houses is transferred. The current Provisional Regulations on Deed Tax in People's Republic of China (PRC) came into effect on June 1997+ 10/day. Enterprises and individuals that have acquired the ownership of land and houses in China shall pay deed tax according to law. The above-mentioned ways to obtain land and house ownership include the following: transfer of state-owned land use rights, transfer of land use rights (including sale, gift and exchange), and sale, gift and exchange of houses. Transfer of land and house ownership in the following ways shall be regarded as land use right transfer, house sale or house gift, and deed tax shall be levied: land and house ownership shall be invested as shares, debt shall be paid by land and house ownership, land and house ownership shall be inherited in the form of winning prizes, and land and house ownership shall be inherited in the form of purchasing houses in advance or raising funds in advance. The deed tax is subject to a proportional tax rate of 3%-5%.

Deed tax refers to the tax levied on the contract, which belongs to the property transfer tax and is paid by the property heir. The contracts involved in deed tax, including the assignment or transfer of state-owned land use rights and the transfer of house ownership, should be called the transfer of land and house ownership such as house sale, gift and exchange. Besides buying, selling, giving and exchanging, there are many ways to transfer the ownership of a house. 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. At present, deed tax has become a fixed source of local fiscal revenue, and local deed tax revenue is rising rapidly all over the country. The ownership transfer methods of various types of land and houses are different, and the deed tax pricing methods are also different.

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Deed tax belongs to property transfer tax.

The deed tax shall be paid by the property heir.

This problem is easy to solve. The crux of the problem lies in whether the ownership of the land has been transferred to your company, which has little to do with taxation. The person directly concerned is the government. If you accept the government land completely, you must pay taxes. If you haven't completely handed over the ownership relationship from the government (here it should be in the expected usable state), you must negotiate with the government and purchase the contract, and the deed tax is floating. You can negotiate with the government to pay the minimum, or you can apply for an extension of tax payment.