先备案还是先交契税-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	先备案还是先交契税
释义	先备案还是先交契税的解答：购房合同备案在先的。商品房契税需要在备案日期后90日内交纳。所以是应备案再交契税。法律依据：《中华人民共和国税收征收管理法》第三十二条纳税人未按照规定期限缴纳税款的，扣缴义务人未按照规定期限解缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金。
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