How to check whether the deed tax has been paid?

Check whether the deed tax has been paid as follows:

1, search and click on the official account of local tax WeChat;

2. Then click Micro Tax;

3. Then click Personal Business;

4. Then click the deed tax to check the tax;

5. Enter the ID number and name, and click Query.

The tax collection organ may inquire about the taxpayer's deed tax payment record. If there is no record or record but there is doubt, according to the taxpayer's application or authorization, the real estate administrative department will query the taxpayer's family housing registration record through the housing registration information system and issue a written query result. If you already have the right to the house, then you will naturally have paid the house deed tax when the property right is transferred. It is impossible to transfer ownership successfully without paying deed tax.

People's Republic of China (PRC) deed tax law

Article 4 Tax basis for deed tax:

(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency and physical objects to be delivered and other economic benefits;

(two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices;

(3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale. If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection. Article 7 A province, autonomous region or municipality directly under the Central Government may decide to exempt or reduce the deed tax under the following circumstances:

(a) because the land and houses are expropriated and requisitioned by the people's governments at or above the county level, and the ownership of the land and houses is re-assumed;

(two) the loss of the house caused by force majeure shall be borne by the owner of the house. Specific measures for the exemption or reduction of deed tax stipulated in the preceding paragraph shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, 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.