According to the Measures for the Administration of Residential Special Maintenance Funds, public maintenance funds are paid by all owners and belong to all owners. Under normal circumstances, the maintenance fund is established under the unified supervision of the real estate management department where the property is located and managed by the property management company.

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).

Deed tax belongs to the business of the Finance Bureau, and can be paid at the relevant window of the Finance Bureau or at the window of the Housing Authority.