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问题
是不是房管局备案后才能交契税?
释义
法律分析:
契税是在购房合同去房管局做备案的时候交纳的,维修基金是在交房的时候交纳的。
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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更新时间:2026/7/21 16:20:29