The public maintenance fund is generally 3%-5% of the total house price.
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%.
According to the Measures for the Administration of Housing Facilities and Equipment Maintenance Fund jointly issued by the Ministry of Housing and Urban-Rural Development and the Ministry of Finance:
1. For the sale of commercial housing, the purchaser and the selling unit shall sign the relevant agreement on the payment of housing maintenance fund, and the purchaser shall pay the housing maintenance fund to the selling unit at the rate of 2-3% of the purchase price.
2. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income.
3. The current deposit standard of the first special maintenance fund is: 90 yuan/m2 for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan/m2 for multi-storey buildings (including villas).
What is the ratio of deed tax to maintenance fund of commercial housing? 1. The payment rules for the first suite 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 actual tax rate will be1.5%;
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%.
According to the Measures for the Administration of Housing Facilities and Equipment Maintenance Fund jointly issued by the Ministry of Housing and Urban-Rural Development and the Ministry of Finance:
1. For the sale of commercial housing, the purchaser and the selling unit shall sign the relevant agreement on the payment of housing maintenance fund, and the purchaser shall pay the housing maintenance fund to the selling unit at the rate of 2-3% of the purchase price.
2. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income.
3. The current deposit standard of the first special maintenance fund is: 90 yuan/m2 for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan/m2 for multi-storey buildings (including villas).
How much is the deed tax and maintenance fund for buying a house now? 1. Residential special maintenance funds: According to Article 7 of the National Measures for the Administration of Residential Special Maintenance Funds, commercial residential and non-residential owners should deposit residential special maintenance funds according to the construction area of their own properties, and the amount of the first-phase residential special 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.
2. Deed tax; The building area is below 90㎡, and it is the first time to buy a house; Pay deed tax according to the house sales price 1%; If the construction area is 90 ㎡-140m2, the deed tax shall be paid at 1.5% of the sales price of the house; The building area is above 140m2; Pay deed tax at 3% of the house price;
3. The down payment has nothing to do with the housing maintenance fund and deed tax. It has something to do with the price of the house ㎡.
How much is the deed tax and maintenance fund for buying a house in Peixian County, Xuzhou? The housing maintenance fund and deed tax rates are as follows:
Deposit ratio of housing maintenance funds: the housing maintenance funds stipulated in the Measures for the Administration of Special Maintenance Funds for Residential Buildings shall be paid according to 5%-8% of the cost per square meter of residential construction and installation projects, with actual reference to local standards.
Deed tax rate: below 90 square meters, the tax rate is 65438+ 0% of the total house price. Between 90- 144 square meters, the tax rate is 65438+ 0.5% of the total house price. 144 square meters or more, and the tax rate is 3% of the total house price. The tax rate of commercial real estate products is 3% of the total house price.
Regarding the deed tax and maintenance fund payment for buying a house, I bought a house of 420,000 yuan, and the supporting fee was 20,695 yuan. How much did the deed tax and maintenance fund pay? It is stipulated that owners need to pay 2% maintenance fund when buying new houses.
The handling fee is several hundred yuan.
Deed tax, such as deed tax 1% for the owner to purchase the first suite below 90 square meters and 1.5% for the first suite above 90 square meters.
If you buy a second suite, the deed tax is less than 90 square meters 1.5%, and more than 90 square meters is 2%.
The deed tax for three or more sets is 3%
At present, what is the proportion of commercial housing in Urumqi to pay deed tax and maintenance fund? If the buyer purchases the house for the first time and the area of the purchased house is less than 90 square meters, it shall be paid at 1% of the transaction price; The area of the purchased property is 0.5% of the transaction price below 90 m2 -65438+ 144 m2; The area of the purchased property is 3% of the transaction price 144; Buyers pay 3% if they own a building.
Is the deed tax and maintenance fund collected by the developer when buying a house? Yes
The deed tax and maintenance fund of the first-hand house are generally collected in advance by the developer when buying a house, and then handed over to the Housing Authority.
Are the deed tax and maintenance fund included in the house payment? 1. The deed tax and maintenance fund for buying a house are not included in the house payment.
2. Deed tax shall be levied at a reduced rate of 1% for individuals who purchase the only family house (family members include the purchaser, spouse and minor children) with an area of 90 square meters or less; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%. For individuals who purchase a second set of improved family housing with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.
The maintenance fund is paid at 2% of the house price.
When will the house deed tax and maintenance fund be paid to the maintenance fund? Generally, it will be collected by the developer when the house is handed over, and then the invoice of the maintenance fund management center will be issued. Deed tax depends on it, some developers also accept it, and some don't. If they don't accept it, they will hand it over to the local taxation bureau within ten working days after delivery.