Deed tax is a kind of tax that the state must pay when selling houses. Generally, the tax is levied at the rate of 1.5/ 100 of the house price specified in the contract (except for the deed tax concessions of the housing fair), and the deed tax is levied by the state.

The deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the average commercial house is halved, that is, 1.5-2.5%. Buying a second-hand house: the deed tax for non-ordinary housing should be doubled. According to the regulations of the state, the deed tax shall be paid to the state for the sale of the house, and the collection standard is: ordinary house 1.5%, and 3% of high-grade house shall be borne by the buyer. According to local regulations, housing must meet three conditions at the same time before it can be recognized as ordinary housing. These three conditions are: the plot ratio of residential quarters is above 1.0 (inclusive), the single building area is below 144 (inclusive) square meters, and the actual transaction price is below 65438+ 0.2 times of the average transaction price of houses on the same level of land (different city standards, Changchun stipulates that the actual transaction price is not higher than/kloc-of the transaction price of land and houses in this lot.

Second, the housing maintenance fund:

According to Decree No.2004 of Ministry of Construction and Ministry of Finance. 165 "measures for the administration of residential special maintenance funds" [2]:

1. The owners of commercial housing and non-residential housing shall deposit special housing maintenance funds according to the construction area of their own property, and the amount of the first special housing maintenance funds deposited per square meter of construction area is 5% to 8% of the local housing construction and installation project cost per square meter.

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.

2, the sale of public housing, residential special maintenance funds deposited in accordance with the following provisions:

(1) The owner shall deposit the special maintenance fund for the house according to the construction area of the property he owns, and the amount of the first special maintenance fund for the house per square meter of construction area shall be 2% of the local housing reform cost price.

(two) units selling houses shall, in accordance with the proportion of not less than 20% of multi-storey houses and not less than 30% of high-rise houses, draw a one-time special maintenance fund for houses from the sales funds.

Hope to adopt, thank you.