房产契税什么时候征收-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	房产契税什么时候征收
释义	房产契税自购房者签订土地、房屋权属转移合同的当天或者购房者取得其他具有土地、房屋权属转移合同性质凭证的当天征收，自纳税义务发生之日起10日内向契税征收机关缴纳税款。【本文关联的相关法律依据】《契税暂行条例》第八条契税的纳税义务发生时间，为纳税人签订土地、房屋权属转移合同的当天，或者纳税人取得其他具有土地、房屋权属转移合同性质凭证的当天。第九条纳税人应当自纳税义务发生之日起10日内，向土地、房屋所在地的契税征收机关办理纳税申报，并在契税征收机关核定的期限内缴纳税款。
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