有全款发票就可以交契税吗？-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	有全款发票就可以交契税吗？
释义	缴纳契税是要开发商开发的本期即将要交付的项目通过验收后，将完备的项目材料给到房管局及税务部门。开商向购房者出具可缴纳税费的全款发票，购房者才可以去缴纳契税。购房者不是说钱全付了，就可以去交税的。【本文所涉及的法律依据】：：《中华人民共和国税收征收管理法》第三十二条商品房契税需要在备案日期后90日内交纳,过期要收日的万分之五的违约金。而维修基金需要购房者按照购房者与售房单位应当签定有关房屋维修基金交缴约定,按购房款2-3%的比例向售房单位交纳房屋维修基金。
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