The house payment does not include deed tax and maintenance fund

According to the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China Ministry of Housing and Urban-Rural Development on Adjusting the Preferential Policies for Individual Income Tax on Deed Tax in Real Estate Transactions (Caishui [21] No.94):

1. The payment regulations for the first suite are as follows:

1. If an individual purchases an ordinary house, and the house is the only house in the family, the area of the purchased ordinary commodity house is 9.

2. If the apartment area is 9 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be 1.5%;

3. If the area of the purchased residential unit is over 144 square meters, the deed tax rate shall be levied at 3%.

The provisions on the payment of second and second suites are as follows:

The purchase of non-ordinary houses, two or more houses, and commercial investment properties (shops, office buildings, business apartments, etc.) are all taxed at the rate of 3%.

According to the Measures for the Management of Facilities and Equipment Maintenance Fund for * * * Parts of Housing jointly issued by the Ministry of Housing and Urban-Rural Development and the Ministry of Finance:

1. When selling commercial housing, the buyer and the seller shall sign an agreement on the payment of the housing maintenance fund, and the buyer shall pay the housing maintenance fund to the seller at the rate of 2-3% of the purchase price.

2. The maintenance fund collected by the selling unit belongs to all the owners and is not included in the residential sales income.

3. The current standards for depositing the first-phase special maintenance funds are: 9 yuan per square meter for high-rise buildings (including multi-storey buildings with elevators) and 5 yuan per square meter for multi-storey buildings (including villas).