The deed tax is generally paid before the delivery of the house, and it is handed over to the developer together with all the starting expenses. Only when you pay all kinds of fees, including deed tax, will the developer handle the formalities of handing over the house for you. The deed tax is paid, and the land certificate, deed tax certificate and real estate license are unified before they are given to you.
When will the house deed tax be paid? Different places have different rules. Some places stipulate that the house deed tax should be paid before the house is handed over, and some places stipulate that the contract should be paid after 10. According to the current mainstream operation, the auction house pays the house deed tax in time: the house is completed and accepted, delivered for use, and the house deed tax is paid when handling the real estate license. Try not to exceed one year after delivery, or you will pay a late fee.
The deposit amount of special maintenance funds for commercial housing is calculated according to the construction area of property right registration. The specific criteria are: houses without elevators are deposited according to 75 yuan /m2 (buyers); The deposit for the house with elevator is 125 yuan/m2 (buyer); Single-property detached houses in residential areas, whether equipped with elevators or not, are charged a deposit according to 30 yuan/m2 (purchaser). At the same time, in order to ensure the uniformity of the payment of maintenance funds in the same community, the areas that have approved the planning scheme of single-property detached houses and have not yet been delivered for use are still implemented according to the Notice on Adjusting the Deposit Standard of Special Maintenance Funds for Houses in Kunshan City (Zheng Kun Ban Chao [2012] No.7). Semi-basement (garage) and basement (garage) shall be deposited according to 45 yuan/m2 (purchaser); The attic and storeroom for property right registration shall be classified and stored according to the type of house.
The deed tax will be levied at a reduced rate of 1% for individuals who purchase the only family housing with an area of 90 square meters or less; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.
Legal basis: Article 3 of the Provisional Regulations on Deed Tax. The sale, pawn, gift or exchange of land and houses shall be based on the certificate of ownership of land and houses, and both parties shall conclude a contract, and the transferee shall pay the deed tax in accordance with these regulations. (Note: According to the Constitution, land cannot be bought, sold, pawned, donated or exchanged, so deed tax is not levied, the same below. )