First, the first suite payment provisions are as follows:
1. If an individual purchases an ordinary house, and the house is the only house in the family, and the unit area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%;
2. If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be1.5%;
3. If the area of the purchased dwelling exceeds 144 square meters, the deed tax rate is 3%.
Second, the second suite payment provisions are as follows:
Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 3%.
According to the Measures for the Management of Maintenance Funds for Residential Facilities and Equipment jointly issued by the Ministry of Housing and Urban-Rural Development and the Ministry of Finance * * * *:
1. For the sale of commercial housing, the purchaser and the selling unit shall sign the relevant agreement on the payment of housing maintenance fund, and the purchaser shall pay the housing maintenance fund to the selling unit at the rate of 2-3% of the purchase price.
2. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income.
3. The current deposit standard of the first special maintenance fund is: 90 yuan/m2 for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan/m2 for multi-storey buildings (including villas).
How much is the house payment of 35W, deed tax and house maintenance fund? According to the regulations, under the current deed tax policy, the tax rate for individuals to buy houses is different. If an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters, the deed tax shall be executed according to 1%; If the apartment area is 90 square meters to 144 square meters, the tax rate will be halved, that is, the effective tax rate will be 2%; If the purchased residential unit area exceeds 144 square meters, the deed tax rate is 4%. The purchase of non-ordinary houses, two or more houses and commercial investment properties are taxed at the rate of 4%.
The total house price is 430,000 yuan, and the deed tax of the house maintenance fund. How can the maintenance fund be regarded as the purchase area multiplied by the maintenance fund coefficient?
The calculation method of deed tax is: the first suite is less than 90㎡ 1.5%, and 90- 143㎡3% 143 are calculated respectively.
1 within the first 90m2 of deed tax assessment amount 1%, within the first 90m2 ~140m2 1.5%, exceeding140m2 or 3% for the first time;
2. The maintenance fund shall be paid at 2% of the house price.
Does the total transaction price include deed tax and maintenance fund? 1. The total transaction price excludes deed tax and maintenance fund.
2. Deed tax shall be levied at a reduced rate of 1% for individuals who purchase the only family house (family members include the purchaser, spouse and minor children) 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%. For individuals who purchase a second set of improved family housing with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.
The maintenance fund is paid according to the proportion of about 2% of the total house price.
How to stipulate the deed tax and maintenance fund for villas-Q&A of Anjuke Property According to the regulations, the total deed tax for ordinary houses is 1.5%, and the total deed tax for non-ordinary houses is 3%. June 2005, 1. Where the deed tax is levied at the current deed tax rate of 3%, ordinary houses should enjoy preferential policies: (1) the floor area ratio of residential buildings 1.0 (including 65438); (2) the single building area 144 square meters (including 144 square meters); (3) The actual delivery price is lower than the average delivery price of adobe houses of the same grade 1.44 times (including 1.44 times). High-rise buildings are up to the repair fund, and floors below the sales price by 3% are below the sales price by 2%.
The amount of deed tax and housing maintenance fund in the total rent is mainly deed tax and maintenance fund. According to whether it is the first time to purchase a house, the price and area are evaluated, and the payment method is as follows:
1, the deed tax assessment amount is 1% within the first 90 square meters, 1.5% within the first 90 square meters to 140 square meters, exceeding 140 square meters or 3% for the first time;
2. The maintenance fund shall be paid at 2% of the house price.
There is no deed tax and housing maintenance fund, so you have to pay deed tax and maintenance fund. The above two items are free of charge and belong to small property houses, so you can't apply for real estate licenses!
Does the house payment include deed tax and maintenance fund? The house payment does not include deed tax and maintenance fund.
According to the Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting Preferential Policies for Individual Income Tax on Real Estate Transactions (Caishui [2065438+00] No.94):
First, the first suite payment provisions are as follows:
1. If an individual purchases an ordinary house, and the house is the only house in the family, and the unit area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%;
2. If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be1.5%;
3. If the area of the purchased dwelling exceeds 144 square meters, the deed tax rate is 3%.
Second, the second suite payment provisions are as follows:
Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 3%.
According to the Measures for the Management of Maintenance Funds for Residential Facilities and Equipment jointly issued by the Ministry of Housing and Urban-Rural Development and the Ministry of Finance * * * *:
1. For the sale of commercial housing, the purchaser and the selling unit shall sign the relevant agreement on the payment of housing maintenance fund, and the purchaser shall pay the housing maintenance fund to the selling unit at the rate of 2-3% of the purchase price.
2. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income.
3. The current deposit standard of the first special maintenance fund is: 90 yuan/m2 for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan/m2 for multi-storey buildings (including villas).
Housing maintenance fund, individual tax and deed tax are all borne by buyers? Yes! Pay the maintenance fund at the time of delivery, pay a tax at the time of real estate transaction, and pay the deed tax when handling the real estate license, which belongs to the buyers themselves!