Sales of commercial housing should pay the following taxes:
1, deed tax
2. Housing transaction fees
3. Stamp duty on sales contract
4. Public Maintenance Fund
5, housing ownership registration fee
6. Stamp duty on house ownership
7. Warrant fees
Extended data
According to the law and most purchase contracts, the payment of public maintenance funds, deed tax and other fees cannot be used as a prerequisite for developers to deliver houses.
1. Deed tax Deed tax is the tax paid by the owner to the state when obtaining the real estate license. Payment time: deed tax can only be paid at the time of transfer. Special note: Except for the tax authorities, no unit has the right to levy. Implementation: the owner does not need to pay deed tax to the developer when he moves in, but can go directly to the tax bureau to apply for the real estate license.
2. Public Maintenance Fund This fund is different from the property management fee. It is only used for overhaul, renewal and transformation of residential * * * parts and * * * facilities and equipment after the warranty period expires. Tax rate: 2% of the transaction price of the house. Special note: No developer or property company has the right to collect or collect overhaul fund. This money should be given to the community office. If you give overhaul fund to the developer, you probably won't get it back.
3. The principle of collecting area mapping fees is "whoever entrusts it pays". The purchase contract has stipulated the developer's obligation to provide area measurement data to the buyers, so the expenses should be paid by the developer.
4. One-year property fee, property management fee and water and electricity deposit: It is not illegal for ordinary communities to pay property fees for less than one year. Property management service charges should be clearly marked, and the charging items and standards and charging methods should be announced in the business premises or charging places.
5. The owner of the property agency fee has the right to choose to handle the title certificate by himself, and the developer has no right to forcibly charge the owner. The most detailed precautions: you can look at it yourself, and there are some other problems.
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