When commercial housing is sold, the buyer and the unit selling the house should sign an agreement on the payment of maintenance funds. The buyer should pay the maintenance fund to the unit selling the house at a rate of 2-3% of the purchase price.

The maintenance base metal collected by the selling unit is owned by all owners and is not included in the residential sales revenue.

The current standards for depositing the first phase of special maintenance funds are: 90 yuan/square meter for high-rise buildings (including multi-story buildings with elevators) and 50 yuan/square meter for multi-story buildings (including villas).

According to Article 4 of the "Interim Regulations of the People's Republic of China and the State on Deed Tax", the basis for calculating deed tax (2): land use right donation and house donation, the collection authority shall refer to the market price of land use right sale and house purchase and sale.

approved.

Therefore, the recipient of the donated property needs to pay the deed tax in full.

In addition, the "Notice of the State Administration of Taxation on Issues Concerning Strengthening the Tax Administration of Free Gifts of Real Estate by Individuals in Real Estate Transactions" [Guo Shui Fa (2006) No. 144] clearly stipulates in Article 1, Paragraph 2: "For personal free gifts of real estate, the donee shall be

Deed tax is levied in full. "The deed tax on donated property is levied in full, that is, the recipient pays it at a rate of 3%.