when to pay the house overhaul fund and deed tax

1. Pay the house deed tax within 9 days after the registration date (usually the fifteenth page of the contract), and charge a penalty of 5% per day if it is overdue.

2. The maintenance fund is an agreement on housing maintenance fund signed by the buyer and the seller, which is paid to the seller according to the proportion of 2-3% of the purchase price.

the meaning of house deed tax

1. Deed tax refers to a kind of property tax that taxes the owner when the property ownership changes.

2. Taxable scope includes: sale of land use rights, donation and exchange, sale of houses, donation, house exchange, etc.

3. The standard of residential housing is to pay 3% or 1.5% or 1% of the total housing amount, and to judge according to the relevant policies, the purchase period, unit price, area, whether it is the first time to buy a house, etc. For non-residential houses, 3% of the total house price shall be paid.

4. The calculation formula of deed tax payable is: taxable amount = tax base × tax rate. The tax rate of deed tax is in RMB. When the change of land and house ownership is settled in foreign currency, it will be converted into RMB according to the exchange rate of RMB Mall published by the People's Bank of China on the day when the tax obligation occurs.

payment period of maintenance funds

1. Under normal circumstances, according to local practice, the property management department collects public maintenance funds at the rate of 2% to 3% of the buyers, while the public maintenance funds belong to the community owners, which are not counted in the sales income of houses.

2. Before the house is delivered, the owner must pay the house maintenance fund. The first maintenance fund can be directly deposited into a special maintenance fund account by the owner or entrusted to a property company for maintenance. Commissioned by the property company for housing maintenance, by the property company within 3 days after receiving the housing maintenance fund, housing maintenance funds will be deposited in the special housing maintenance fund accounts.