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办房产交契税是多少
释义
法律主观:
买房时交了契税办房产证不需要再次交纳。契税是以所有权发生转移变动的不动产为征税对象向产权承受人按照3-5%的税率征收的财产税,买方办理房产过户登记时,属于交纳契税。
法律客观:
《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。
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更新时间:2025/12/12 23:03:52