The house was sold, but the land price and tax bill was still sent to the previous owner, and the buyer also had to pay! Just as land value tax is being levied, experts remind that land value tax is often calculated separately when the house is handed over. Even if the annual tax bill is sent to the seller, the buyer may still share part of the cost according to the contract. If the payment has already been settled when the house is handed over, but repeated charges are made, it may cause a sales dispute.
Yang Yisheng, CEO of Hongguo Land, gave an example. Suppose the buyer and seller signed a contract on August 1, completed the property transfer registration on September 15, and handed over the house on September 30. In November, the seller still received the land price tax bill. The reason is that the land price tax is based on August 31 of each year as the base date for tax liability. On that day, the land is still registered in the name of the seller, and the seller pays the land price tax for the entire year in accordance with the law.
However, Yang Yisheng pointed out that the tax payer identified by the government may be different from the tax payer actually agreed upon by the buyer and seller. In practice, the sales contract usually stipulates that the payment will be divided according to the time when the house is handed over. The seller will bear the burden before the house is handed over, and the buyer will pay after the house is handed over.
Assuming that the annual land price tax is 6,000 yuan, if the house is handed over on September 30, the two parties agree to calculate it based on the number of days. The seller will bear 273 days, about 4,488 yuan; the buyer will bear 92 days, about 1,512 yuan. Although the annual tax bill is sent to the seller, the 1,512 yuan that the buyer should share may have already been settled when the house is handed over.
Therefore, if the seller receives the tax bill in November and fails to confirm the settlement details of the house delivery, and then asks the buyer for an apportionment, the problem of repeated charges may occur.
Yang Yisheng said that after receiving the tax bill, some sellers will wonder why they still need to pay taxes since the house has been transferred, and even think that the land agent has not completed the procedures. In fact, the government's tax assessment is based on the registration status on August 31. The legal taxpayer will not change just because the buyer and seller agree to share the tax.
On the other hand, the buyer cannot simply send the tax bill to the seller and think that he does not have to bear the land price tax at all. He still has to go back and confirm the contract agreement.
Yang Yisheng reminded that after the transfer of the house is completed, the buyer and seller should properly retain the settlement details of the house. When receiving the land price tax bill in November this year, in addition to confirming the land registration owner on August 31, it is also necessary to check whether the tax has been calculated separately to avoid repeated payment of the same fee, or subsequent disputes arising from missed calculations.
