If it is a basement with property rights, the procedures are complete, and there are records in the housing management, you can pay the maintenance fund and deed tax, and then apply for the real estate license. This situation is the same as general housing, and the maintenance fund is 2%. The handling fee is several hundred yuan. Deed tax for buying a house below 90 square meters for the first time 1. More than 90 ping 1.5%. Article 3 of the Deed Tax Law of People's Republic of China (PRC) has a deed tax rate of 3-5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record. Article 4 The tax basis of deed tax: (1) The transaction price is the transfer of state-owned land use rights, the sale of land use rights and the sale of houses; (two) the gift of land use rights and the gift of houses shall be approved by the tax authorities with reference to the market price of the sale of land use rights and houses; (three) the exchange of land use rights and housing is the difference between the exchanged land use rights and housing prices. If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference between the land use right and the exchange house price is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification. If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.