The maintenance fund is 2% of the house price, and the deed tax of the first house purchase below 90 square meters 1%, and the deed tax of the first house purchase above 90 square meters 1.5%.

The collection standard of deed tax:

1. According to the regulations of different regions, the deed tax collection ratio is generally 0% to 5% of the transaction price of 65438+ houses;

2. Individuals who purchase ordinary housing for the first time can enjoy certain deed tax reduction and exemption policies;

3. Non-ordinary houses or individuals who purchase houses for the first time usually need to pay the deed tax in full;

4. The specific collection ratio and reduction policy of deed tax may be different due to local government regulations;

5. Under certain circumstances, such as purchasing affordable housing or transferring public houses, there may be special provisions on deed tax collection.

To sum up, the calculation method of deed tax is determined according to the transaction price of the house and the regional policy. Ordinary houses may be 1%, 1.5% or 3%, and non-ordinary houses are usually 3%. The calculation method of maintenance fund is determined according to the construction area and local standards. Multi-storey houses may be 60 yuan /m2, and elevators may be 90 yuan /m2. The deed tax for the basement with property right is 1% for the first purchase of the house below 90 square meters, 1.5% for the basement above 90 square meters, and the maintenance fund is 2% of the house price. Deed tax is not paid together with overhaul fund. The deed tax is paid when signing the ownership transfer contract, and the tax rate is 3-5%. Overhaul fund will pay before the house is closed, accounting for 2-3%.

Legal basis:

People's Republic of China (PRC) deed tax law

essay

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.

Measures for the administration of residential special maintenance funds

Article 7

The owners of commercial housing and non-residential housing shall deposit special housing maintenance funds according to the construction area of their own property, and the amount of the first special housing maintenance funds deposited per square meter of construction area is 5% to 8% of the cost per square meter of local residential construction and installation projects. The competent departments of construction (real estate) of the people's governments of municipalities directly under the central government, cities and counties shall, according to local conditions, reasonably determine and announce the amount of the first-phase residential special maintenance fund deposited per square meter of construction area, and make timely adjustments.