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问题
契税,夫妻可以一人去交吗?
释义
法律分析:
可以。只要把申报契税所需的材料拿上即可,另外,也要把夫妻双方的结婚证带上。《中华人民共和国契税法》于2021年9月1日生效。
法律依据:
《中华人民共和国契税法》(尚未生效)
第十条 纳税人应当在依法办理土地、房屋权属登记手续前申报缴纳契税。
第十一条 纳税人办理纳税事宜后,税务机关应当开具契税完税凭证。纳税人办理土地、房屋权属登记,不动产登记机构应当查验契税完税、减免税凭证或者有关信息。未按照规定缴纳契税的,不动产登记机构不予办理土地、房屋权属登记。
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