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问题
期房契税什么时候交
释义
期房契税在纳税人签订土地合同的当日缴纳。
法律依据
《中华人民共和国契税法》 第九条
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日,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日。
注:《中华人民共和国契税法》将于2021年9月1日起施行。
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