1, the Ministry of Finance stipulates that starting from 202 1 and 1, the company will open a new account on the first execution day, reclassify the ending balance of the original assets, liabilities and net assets accounting subjects and transfer them to the relevant accounting subjects of the new account, and adjust the opening balance of the relevant accounting subjects of the new account according to the accounting basis; For the implementation of the first reporting year, there is no need to prepare the comparative financial statements of the previous year;

2. To raise maintenance funds, rebuild and rebuild the community, change some uses of * * *, or change some uses of * * * into commercial uses, etc., more than two-thirds of the people who vote need to vote, and two-quarters of the people who vote must vote. Other matters, including the use of maintenance funds, only need two-thirds of the people who vote. At the same time, it is also stipulated that in an emergency, the owners' meeting and the owners' committee can directly use the maintenance fund without the consent of the owners.

Maintenance fund payment standard:

The charging standard of housing maintenance fund depends on whether it is a multi-storey house, and different housing charging standards are different. In Beijing, the charging standard is 100/ m2 for multi-storey houses and 200/ m2 for high-rise buildings.

Different residential properties, different residential building structures and different charging standards. I suggest that you decide the specific charges according to the local charges.

When selling commercial housing, the purchaser and the selling unit shall sign the relevant maintenance fund payment agreement, and the purchaser shall pay the maintenance fund to the selling unit (developer) according to the ratio of 2 to 3% of the purchase price. The maintenance fund collected by the developer belongs to all owners and is not included in the residential sales income.

Payment standard of special maintenance funds: high-rise buildings (including multi-storey buildings with elevators) in 90 yuan/_, multi-storey buildings (including villas) in 50 yuan/_ (the standards of housing maintenance funds in different places are linked to the economic level, and the specific collection standards are slightly different);

Housing maintenance fund is equal to the cost per square meter of construction area multiplied by the proportion multiplied by the area.

Note: The specific standard of maintenance fund is determined by the local real estate administrative department, so the proportion of maintenance fund varies from region to region. It is recommended that buyers go to the local station or the Housing Authority station for details.

legal ground

Article 10 12 of the Civil Code of People's Republic of China (PRC) * * * Natural persons have the right to decide, use, change or allow others to use their names according to law, but they shall not violate public order and good customs.