Residential special maintenance funds are used when residential buildings are damaged or equipment breaks down and needs maintenance. Property owned by all owners. National laws also clearly stipulate the use of residential special maintenance funds, so what is residential special maintenance funds and what are the legal provisions? What is the special maintenance fund for residential buildings, and what are the legal provisions? The purpose of establishing residential maintenance fund is to ensure the large and medium-sized repair and renovation of commercial housing and related public facilities, prolong the service life of housing, and create necessary conditions for maintaining a good environment in residential quarters and ensuring the normal use of facilities and equipment in residential quarters. With the increase of service life, newly-built commercial housing is gradually damaged and aging, which directly affects the normal life of the owners. Starting from the current level of economic development in China and the actual economic affordability of residents, we can't wait until the housing needs to be overhauled. To this end, while buying public houses and commercial houses, we must book "endowment insurance" for the quality of living. The establishment of this special housing maintenance fund has played a precautionary role and relieved the worries of buyers. Second, the maintenance fund is a reserve fund for overhauling and upgrading the parts and facilities used in houses, which has played a positive role in prolonging the service life of houses and realizing the preservation and appreciation of real estate. Third, commercial housing for sale and public housing are mostly in the same building, which is structurally connected. In general, the local damage to the house and its * * * parts and * * * facilities and equipment will directly affect the vital interests of some owners. With the diversification of housing property rights, if the relevant obligee is unwilling to undertake certain obligations, it is often easy to cause damage to expand and lead to use disputes. The establishment of the maintenance fund can effectively solve the maintenance, renewal and transformation of the * * * parts and facilities of the house, resolve the contradiction between the owners, help the property management company to establish a new cooperative relationship with the owners, and help to clarify the relationship between the property management fee and the maintenance fund. For the purchase of multi-storey commercial housing, the purchaser shall pay 2% of the purchase price; For the purchase of high-rise commercial housing or multi-storey commercial housing with elevator, the purchaser pays 3% of the purchase price; If public housing has been purchased, the selling unit shall pay 20% of the sales price of multi-storey residential buildings and 30% of the sales price of high-rise residential buildings. The buyer shall pay 2% of the purchase price; Demolition and resettlement of the implementation of property rights exchange, resettlement of multi-storey houses by 2% of the resettlement housing assessment price, resettlement of high-rise houses by 3% of the resettlement housing assessment price paid to the demolition; Other residential houses and non-residential houses in the whole house shall be paid according to the payment standard of the same type of residential maintenance fund; Self-occupied houses, multi-storey or high-rise houses of development and construction units shall be paid at 2% or 3% of the purchase price of the same kind. Commercial housing sales are the first time to collect maintenance funds; Commercial housing sales are the prime time to publicize the maintenance fund; Selling commercial housing is a favorable opportunity to collect maintenance funds. The collection of commercial housing maintenance funds of development enterprises is the most critical period, which plays a mainstay role in the collection of maintenance funds and bears the unshirkable first responsibility. Units selling houses should receive the first maintenance fund in the era of selling houses. When handling the pre-sale permit of commercial housing, the unit selling houses should provide the collection scheme of property management and maintenance funds, and when handling the initial registration procedures of housing property rights, the first maintenance funds collected should be handed over to the Municipal Real Estate Bureau for escrow. Regarding whether the maintenance funds collected by property management enterprises should be taxed or not, State Taxation Administration of The People's Republic of China 1998 12 15 issued the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Business Tax Related to Fees Collected by Property Management Enterprises. Guo Shui Fa [1998] No.217 clearly stipulates that the original text is as follows: Local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans: Regarding whether business tax is levied on the fees collected by property management enterprises, according to the spirit of the relevant provisions of the Provisional Regulations of the People's Republic of China on Business Tax and its detailed rules for implementation, it is hereby notified as follows: property management enterprises collect water, electricity and gas on behalf of relevant departments. Therefore, the water, electricity, gas (coal), maintenance fund and rent collected by the relevant departments of property management enterprises are not subject to business tax, but the fee income obtained from such agency business should be levied. The property shall not use the maintenance fund during the warranty period. Man-made damage to housing parts and facilities, the responsible person shall bear the maintenance costs, and shall not use the maintenance fund. If the responsible person cannot be determined, the maintenance cost shall be shared according to the beneficiary principle: ① The maintenance project of the facilities outside the residential building in the property management area shall be shared by all property owners in proportion to the construction area, except for the maintenance management by the professional management department; (2) The maintenance cost of the * * * housing part and the * * housing facilities and equipment in the residential building shall be shared by all the property owners in the residential building in proportion to the construction area; (3) If the house has two or more unit doors, the maintenance cost of facilities and equipment used by all owners of a unit door shall be shared by all owners of the unit door in proportion to their own construction area. (4) The development enterprise should share the maintenance cost according to the above principles according to the proportion of unsold housing area to the total housing area. Modern society is a society ruled by law. Disputes over housing special maintenance funds should be resolved through law. Online consultation with online lawyers can solve your legal disputes.
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Measures for the Administration of Special Maintenance Funds for Residential Buildings Article 2 These Measures shall apply to the deposit, use, management and supervision of special maintenance funds for commercial housing and after-sale public housing. The term "residential special maintenance funds" as mentioned in these Measures refers to the funds earmarked for the maintenance, renewal and transformation of residential parts and facilities after the expiration of the warranty period. "Measures for the Administration of Special Maintenance Funds for Residential Buildings" Article 7 The owners of commercial residential buildings and non-residential buildings shall deposit special maintenance funds for residential buildings according to the construction area of their own properties, and the amount of the first special maintenance funds for residential buildings deposited per square meter of construction area shall be 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.