税务局：再次见到您很高兴。最近怎么样？
Tax official: Nice to see you again. How are you going?
纳税人：还好！刚刚购置了房产，想打听一下交税的事。
Taxpayer: Not too bad, thank you. by the way, I have bought a new housing recently. How should I pay tax on it?
税务局：首先作为购房者，您要按成交额的3%缴纳契税。
Tax official: At first, as the buyer, you should pay the contract tax on the base of business transaction at 3%.
纳税人：在什么时间？
Taxpayer: When should I pay the tax?
税务局：购房合同签定后10日内。房产部门只有在您提交完税证明后才为您办理房产登记手续。
Tax official: Within 10 days after you singed the contract of housing transfer. Otherwise, the real estate administration does not allow you to register the transfer.
纳税人：幸亏我来这里咨询。
Taxpayer: Oh, I see. It is lucky for me to consult with you.
税务局：您的购房合同上贴花了吗？
Tax official: Have you stick the stamp on the contract?
纳税人：什么意思？
Taxpayer: what do you mean?
税务局：作为购房合同的出具人，您须按合同成交额的0.5%交纳印花税。
Tax official: As the executor of the contract, you should pay the stamp tax on the base of transaction price at 0.5%.
纳税人：印花税的申报期限是？
Taxpayer: What is the time requirement for the stamp tax return?
税务局：每季度10日内。还有，作为房产的拥有者，每年都要按房产的原值缴纳1.2%的城市房地产税，但给以减征30%的优惠。顺便问一下，您的房产是自用吗？
Tax official: Within 10 days after the end of every quarter. And as the owner of housing property, you should pay the urban estate tax on the real price of the housing at 1.2% every year. As you are a foreigner, 30% of reduction is granted. By the way, is your housing used for yourself or leased out?
纳税人：自用或出租在纳税上有什么区别吗？
Taxpayer: Are there any different tax treatments for it?
税务局：如果您出租的话，城市房产税要按出租收入的12%来计算。同时，还要按5%缴营业税。
Tax official: yes, there are. If you lease out your housing property, the urban real estate tax is paid on the rental income at the 12%. At the same time, you are liable for business tax on the rental income at 5%.
纳税人：出租收入要不要缴个人所得税？
Taxpayer: Is the rental income taxable for personal income tax?
税务局：要缴。最后，如果您的房产在购买后三年内转让，还要缴土地增值税。
Tax official: yes, It should be. in the end, if you transfer your housing to others within 3 years after buying the housing, you should pay land appreciation tax on the taxable gain.
纳税人：谢谢您。看来我要频繁与你们打交道了。
taxpayer: thank you very much. It looks that I will communicate with you frequently no sooner.
Tax official: Not at all.