news

한어Русский языкEnglishFrançaisIndonesianSanskrit日本語DeutschPortuguêsΕλληνικάespañolItalianoSuomalainenLatina

the guangzhou municipal planning and natural resources bureau, the guangzhou municipal housing and urban-rural development bureau, and the guangzhou municipal taxation bureau recently jointly issued a notice on promoting the "delivery of the house and certificate upon purchase" of newly built commercial housing in guangzhou. the notice pointed out that for newly built commercial housing within the scope of guangzhou, if the buyer pays the full house price and meets the conditions for delivery and transfer of ownership (the mortgage registration conditions must also be met for loan purchases), the house delivery and real estate registration procedures can be handled at the same time to achieve "delivery of the house and certificate upon purchase". for newly built commercial housing that has been registered for the first time, starting from august 26, 2024, the buyer and seller can apply for the transfer registration of the incremental housing online after signing the purchase online. after paying the relevant taxes and registration fees, the real estate certificate will be directly issued after the information is verified. for newly built commercial housing that has not completed the first registration, by the end of october 2024, for houses that have completed the final acceptance and met the delivery conditions but have not completed the first registration, buyers and sellers can apply for pre-purchase registration of commercial housing online at the same time when signing the house purchase online, without paying relevant taxes and registration fees. after the materials are verified, the real estate pre-registration certificate will be directly issued.

notice of the guangzhou municipal planning and natural resources bureau, guangzhou municipal housing and urban-rural development bureau, state administration of taxation, guangzhou municipal taxation bureau on the implementation of the "purchase and handover of housing and certificates" policy for newly built commercial housing in guangzhou

all relevant units:

in order to implement the national and provincial deployment requirements on optimizing the business environment, further optimize the "delivery of houses and certificates at the same time" work model, effectively ensure the implementation of "destocking", "guaranteeing delivery of houses" and "preventing unfinished projects", and better facilitate enterprises and the public to buy houses and apply for certificates, the following matters are hereby notified on the implementation of the "delivery of houses and certificates at the same time as buying houses" work for newly built commercial houses in our city:

1. scope of application

for newly built commercial housing within the city, buyers who have paid the full amount and met the conditions for delivery and transfer of ownership (those who purchase housing with loans must also meet the mortgage registration conditions) can go through the house delivery and real estate registration procedures at the same time, thus achieving "house delivery and property certificate handover upon purchase of the house".

(i) newly built commercial housing that has completed the first registration. starting from august 26, 2024, buyers and sellers can apply online for incremental housing transfer registration after signing the purchase agreement online. after paying relevant taxes and registration fees, real estate certificates will be issued directly after the documents are verified.

(ii) newly built commercial housing that has not been registered for the first time.

for houses that have completed final acceptance and met the conditions for delivery but have not yet completed the first registration, the buyer and seller can apply for pre-purchase registration of commercial housing online at the same time when signing the house purchase online. there is no need to pay relevant taxes and registration fees. after the materials are verified, the real estate pre-registration certificate will be directly issued.

ii. application process

1. purchase a house and sign a contract.

when a buyer purchases a house from a real estate developer, the two parties sign a sales contract and can agree on the date, location, and other details of "delivery of the house and certificate upon purchase of the house." after the two parties complete the online signing of the sales contract, the housing and construction department will push the contract information to the real estate registration department and the tax department in real time.

2. pay the housing price and submit the application.

1. newly built commercial housing that has completed the first registration.

after the buyer has paid the full price of the house or completed the loan application, the buyer can choose to pay the tax first or pay the tax simultaneously during the registration process.

(1) for those who have paid the tax in advance, the buyer can log in to the guangdong real estate transaction intelligent tax system through the "guangdong tax pass" applet or the "local features" in the new electronic tax bureau to declare and pay the deed tax online. the buyer can also go to the incremental housing tax window in the real estate registration hall of each district with the purchase invoice and other materials to declare and pay the deed tax. after the payment is completed, the buyer and seller submit the incremental housing transfer registration application through the guangzhou real estate registration online application system (if the purchase is made with a loan, a mortgage registration application will be submitted at the same time), and the registration department will check the materials.

(2) for parallel tax assessment during the registration process, the buyer and seller shall submit the incremental housing transfer registration application and tax declaration (the mortgage registration application shall be submitted together with the housing purchase with a loan) through the guangzhou real estate registration online application system. the system will push the submitted information to the real estate registration and taxation departments at the same time, and conduct parallel review in the background.

2. newly built commercial housing that has not completed the first registration.

the buyer and seller submit an application for pre-purchase registration of commercial housing through the guangzhou real estate registration online application system (if the purchase of a house involves a loan, an application for mortgage registration shall be submitted at the same time).

(3) property handover and certificate handover services.

the buyer completes the payment of taxes and registration fees (no payment is required for houses that have not undergone the first registration), and submits the application materials for verification by mail or at the house delivery site. if the verification is passed, the real estate registration department will immediately complete the case and issue an electronic real estate registration certificate (real estate ownership certificate or real estate pre-registration certificate).

for those who have received the electronic real estate registration certificate, the paper certificate can be delivered by postal ems or printed on a self-service printer. for those who really need to collect the paper certificate on site, the registration department will reasonably arrange the on-site certificate delivery service according to the circumstances.

3. service guarantee

all relevant units should strengthen the early guidance and service work for real estate development companies, and at the same time do a good job in internal business collaboration and information sharing.

please be notified.

guangzhou municipal planning and natural resources bureau

guangzhou municipal housing and urban-rural development bureau

state administration of taxation guangzhou taxation bureau

august 20, 2024