1. Housing maintenance fund: Housing maintenance fund refers to a certain proportion of funds paid by the purchaser to the housing security and housing management department where the house is located at the time of purchase, which is used for urban housing maintenance, renewal and transformation;
2. Deed tax: Deed tax refers to the taxes and fees paid by the purchaser to the state when purchasing a house, which is one of the biggest taxes and fees in housing transactions. The calculation standard of deed tax is determined according to the transaction price and tax rate of the house. The tax rate of deed tax varies according to different housing types and the identity of buyers.
The information required for handling the housing maintenance fund is as follows:
1. Owner's identity certificate: Owner's identity card, household registration book and other supporting documents;
2. Proof of house ownership: house property certificate, land use certificate and other documents;
3. Housing maintenance fund application form: fill in the correct housing maintenance fund application form;
4. proof of payment: including proof of payment of housing maintenance fund, etc.
5. Maintenance fund use plan: including maintenance project details, cost budget, construction plan, etc.
6. Maintenance fund use certificate: including maintenance invoice, material purchase invoice, construction plan, etc.
To sum up, the specific housing maintenance fund and deed tax charging standards may be different due to different regions and policies. When buying a house, you should carefully understand the local housing transaction policies and related expense standards, and keep relevant supporting materials for subsequent tax accounting and tax declaration.
Legal basis:
Article 1 of the deed tax law of People's Republic of China (PRC).
Units and individuals that transfer the ownership of land and houses within the territory of People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.