Generally, the order of deed tax is purchase-down payment-loan processing-loan approval-qualified approval-entering the delivery process. But some layman's steps are not very rigorous, so it is roughly that after the loan is approved, the developer asks you to pay the house. At this time, you need to approve the core deed tax. If you don't buy a house personally, you still need to pay stamp duty.
1. After the general loan is approved, the house will be handed over. At this time, the key will be given to you, and it will be completed within one month. This is not very urgent. After paying the deed tax, other expenses are almost gone, unless you need to apply for the land certificate title certificate yourself.
2. The deed tax of commercial housing needs to be paid within 90 days after the filing date (generally the date on page 15 of the contract), and the overdue period will be liquidated damages of five ten thousandths per day. Maintenance fund requires buyers to pay the housing maintenance fund to the selling unit according to the proportion of 2-3% of the purchase price and the agreement that buyers and selling units should sign on the payment of housing maintenance fund.
3. Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.
4. Housing maintenance fund actually includes housing public facilities special fund and housing maintenance fund. The special fund for housing public facilities is referred to as the special fund, which is used for projects such as the renovation of common parts of property and public facilities and equipment, and shall not be used for other purposes. Housing special maintenance funds to implement the principle of "money with the house". When the house is transferred, the remaining funds in the account are also transferred to the new owner of the house.
What is the scope of personal income tax?
The collection scope of individual income tax includes:
1, income from wages and salaries, wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment;
2. Income from remuneration for labor services refers to income obtained by individuals from providing services such as design, laboratory testing, testing, medical treatment, law, accounting, decoration, installation, drawing, consultation, lectures, painting and calligraphy, sculpture, translation, film and television, audio recording, peer review, video recording, performance, advertising, exhibition, performance and technical services;
3. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals. Pay attention to the income obtained by individuals from providing copyright use rights, excluding royalties;
4. Income from royalties, income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies;
5, operating income, including income from individual industrial and commercial households engaged in production and business activities; Investors of a sole proprietorship enterprise and individual partners of a partnership enterprise obtain income from the production and operation of a sole proprietorship enterprise or partnership enterprise registered in China; Income obtained by individuals engaged in paid service activities such as running schools, medical care and consulting according to law; Income obtained by individuals from contracting, leasing, subcontracting and subletting enterprises and institutions, and income obtained by individuals from other production and business activities;
6. Income from interest, dividends and bonuses, income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity;
7, property rental income, personal rental of real estate, machinery and equipment, travel and other property income;
8. Income from property transfer, income from personal transfer of securities, equity, partnership property share, real estate, machinery and equipment, vehicles, boats and other property;
9 accidental income, personal winning, winning, winning lottery and other accidental income.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: the calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC);
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.