Legal basis:
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 effective tax rate will be 2%;
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%.
Transfer process of second-hand housing maintenance fund:
1. Go to the front desk for preliminary examination, print the contract (for tax purposes, quote the guide price), and provide the ID cards, marriage certificates and property certificates of the buyer and the seller.
2. In the file query window, the seller himself shows his ID card and title certificate, and fills in the form to query by number.
3. Tax declaration: one copy of the real estate license, marriage certificate, ID cards of both parties and a copy of the contract at the front desk on the first floor (at the same time, the original of the above documents should be presented), and the information should be checked. If there is a notarial certificate, a copy of the trustee's ID card shall be submitted.
4. Show the property right certificate, ID cards of the buyer and seller, marriage certificate and original contract at the delivery window, and receive the delivery notice.
5. Pick up the car notice at the car pick-up window and get the maintenance fund ticket at the front desk. After paying taxes, the buyer only needs to show his ID card, fill in the delivery confirmation form, print a new title certificate and post the tax payment certificate to the window.