Deed tax maintenance fund refers to a certain amount of money paid by buyers to the government when paying deed tax, which is used for the maintenance expenses of subsequent public areas (such as elevators and corridors). When the property company can't afford these expenses, it will use the deed tax maintenance fund. The calculation method, specific amount and scope of use of deed tax maintenance fund vary from region to region. Generally speaking, it is calculated according to a certain proportion of local house prices and the different identities of buyers. At the same time, it is usually used in public areas. It is worth noting that if the property buyers can't pay the deed tax or the deed tax maintenance fund as required, there may be certain legal risks, which may affect the subsequent owners' rights and interests. Therefore, before buying a house, we must carefully understand the relevant policies and regulations, carefully calculate the price and related expenses of the target house, and keep relevant evidence and materials.
How do I know how much deed tax maintenance fund I need to pay? The calculation method of deed tax maintenance fund varies from region to region. Under normal circumstances, property buyers can know the specific calculation method through the property company or relevant government departments, and calculate according to the target house price and other information.
Deed tax maintenance fund is the fee that buyers need to pay when paying deed tax. The specific amount and scope of use depend on the region. In practice, we should carefully understand relevant policies and regulations to avoid legal risks and unnecessary losses.
Legal basis:
People's Republic of China (PRC) Deed Tax Law Article 1 Where the ownership of land and houses is transferred within the territory of People's Republic of China (PRC), the units and individuals that bear the deed tax shall pay the deed tax in accordance with the provisions of this Law. Article 2 The transfer of ownership of land and houses as mentioned in this Law refers to the following acts:
(a) the transfer of land use rights;
(two) the transfer of land use rights, including sale, gift and exchange;