Maintenance fund, also known as "public maintenance fund" and "residential special maintenance fund", means that the owners of residential properties pay a certain amount of money to a special account for the maintenance of public parts and facilities in the property area. And authorize property service enterprises or other management units to use funds.
A taxpayer shall, within 10 days from the date when the tax obligation occurs, file a tax declaration with the deed tax collection authority and pay the tax within the time limit approved by the deed tax collection authority.
Effective time: the date when the taxpayer signs the house ownership transfer contract, or the date when the taxpayer obtains other certificates with the nature of the house ownership transfer contract; Taxpayers shall pay the deed tax reduced or exempted due to the change of land and house use, and their tax payment obligations shall occur on the day when the relevant land and house use changes. The deed tax payment link is after the signing of the house ownership transfer contract or after the taxpayer obtains other certificates with the nature of the house ownership transfer contract, but before handling the house ownership certificate.
Time limit for tax payment: According to the Deed Tax Law and the Implementation Measures of Jiangsu Province, the deed tax payer in our province shall declare and pay the deed tax to the tax collection authority within 30 days from the date of tax payment obligation.
Tax basis: refers to the transaction price or market price when the ownership of the house changes (the second-hand house transaction must be evaluated first, and the evaluated price is regarded as the tax value). If the transaction price is obviously lower than the normal market price, or if the price difference between houses is obviously unreasonable without justifiable reasons, the price assessed by the assessment institution entrusted by the tax collection authority according to the market price of similar houses in the same time, similar areas and as the tax basis for paying deed tax.
Tax calculation:
(1) The transfer of state-owned land use rights, the sale of land use rights and the purchase and sale of houses are subject to the transaction price.
(2) Land use right donation and house donation shall be approved by the tax authorities with reference to the market price of land use right sale and house sale.
(3) When the exchange price is equal, the deed tax shall be exempted; When the exchange price is not equal, the party who pays more money, physical objects, intangible assets or other economic benefits pays the deed tax.
The maintenance fund is raised by the owners of the property, who enjoy the ownership of the maintenance fund according to the proportion of payment, but the right to use it belongs to all owners, and individual owners may not withdraw all the maintenance funds from the bank. Maintenance funds are combined with specific houses, which exist and disappear with the existence of houses and do not change with the changes of specific owners. When the house property right is changed to a new owner, the maintenance fund should also be renamed from the old owner to the new owner.
Legal basis:
People's Republic of China (PRC) deed tax law)
Article 3 The deed tax rate is 3% to 5%.
The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.
Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.
Article 4 Tax basis for deed tax:
(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency and physical objects to be delivered and other economic benefits;
(two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices;
(3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale.
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.
Article 5 The taxable amount of deed tax shall be calculated by multiplying the tax basis by the specific applicable tax rate.