What is the maintenance fund and deed tax for 202 1 year?
The deed tax for houses with an area larger than 144 square meters and a unit price larger than 9 140 is 3% of the total house price, and for houses with an area smaller than 144 screen, the deed tax for houses with a unit price smaller than 9 140 is10.5% of the total house price. Maintenance fund: maintenance fund for independent houses. Dependent housing public maintenance fund is 2% of the total house price. Tianjin: The deed tax with a unit price above 5,000 yuan/square meter is 3% of the total house price, and the deed tax with a unit price below 5,000 yuan is 65,438+0.5% of the total house price. The maintenance fund is 1% of the total house price.
1. The calculation formula of deed tax is: tax amount * tax rate; The calculation formula of maintenance fund is: construction area per square meter cost * proportion * area. With regard to the public * * * maintenance fund, according to the Administrative Measures for Maintenance Fund of Residential Building Facilities and Equipment of the Ministry of Construction (Jian Jian Fa [1998] No.213), the public * * * maintenance fund refers to the public * * * parts and * * * facilities and equipment of residential buildings. The standards are: small high-rise and high-rise buildings with elevators in the five urban areas, commercial housing 150 yuan/square, resettlement housing and affordable housing 100 yuan/square; Multi-storey building without elevator, commercial housing 100 yuan/square, resettlement housing 70 yuan/square. The housing maintenance funds in eight counties of Fuzhou are paid according to the standard of 2% of the total house price.
The deed tax rate is related to the type of house we buy. For example, if we buy a house below 90 square meters, the deed tax rate of the first suite and the second suite is1%; The deed tax rate of the first suite is 1.5%, and that of the second suite is 2%. At present, the North, Guangzhou and Shenzhen will not implement the preferential deed tax policy for the second suite.
3. The deed tax and public maintenance fund policies are different in different cities. Please consult the staff of the local Housing Authority about how to charge. Under normal circumstances, the deed tax on new houses is paid within 90 days after the commercial housing is filed, and the public maintenance fund is paid when the house is delivered. Of course, development enterprises can pay public maintenance funds and deed taxes and other related taxes for owners.
Do I still need to pay the property maintenance fund of 202 1?
The Ministry of Finance "measures for the accounting of residential special maintenance funds" stipulates. Starting from 2002111,the unit shall set up a new account in accordance with the provisions of the Measures, reclassify the ending balances of assets, liabilities and net assets of the original account and transfer them to the relevant accounts of the new account, and adjust the opening balances of the relevant accounts of the new account according to the accounting basis of the Measures. In the first reporting year when these measures are implemented, there is no need to prepare the comparative financial statements of the previous year. Simply put, the residential special maintenance funds will be accounted as an independent accounting entity.
According to civil law. For raising maintenance funds, rebuilding and rebuilding residential areas, changing some uses of * * * *, or changing some uses of * * * into commercial uses, more than two-thirds of the people who voted need to vote, and at the same time, more than two-quarters of the people who voted must vote. Other matters, including the use of maintenance funds, only need more than two-thirds of the people who voted. At the same time, it is also stipulated that in an emergency, the owners' meeting and the owners' committee can directly use the maintenance fund without the consent of the owners. Simply put, it lowers the threshold for raising maintenance funds and property service enterprises to engage in * * * part operations.
Maintenance fund payment standard. The charging standard of housing maintenance fund depends on whether it is a multi-storey house, and different housing charging standards are different. In Beijing, the charging standard is 100/ m2 for multi-storey houses and 200/ m2 for high-rise buildings.
Commercial housing sales. Property buyers and selling units sign relevant maintenance fund payment agreements, and property buyers pay maintenance funds to selling units (developers) according to the proportion of 2-3% of the purchase price. The maintenance fund collected by the developer belongs to all owners and is not included in the residential sales income.
Payment standard of special maintenance funds. High-rise buildings (including multi-storey buildings with elevators) are located in 90 yuan/_, and multi-storey buildings (including villas) are located in 50 yuan/_ (the standard of housing maintenance funds is linked to the economic level, and the specific charging standards are slightly different). Housing maintenance fund = cost per square meter of construction area × proportion × area.
The above is the related content of "202 1 How much is the maintenance fund and deed tax" compiled by Bian Xiao.