期房契税什么时候交-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	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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