The deed tax, housing maintenance fund, housing property registration fee, stamp duty on license and production cost need to be paid when the new house is handed over.

1. Deed tax

The deed tax for non-ordinary houses is levied at 4%, and the standard for ordinary houses is 1.5%. Individual first-time purchase of ordinary housing of 9 square meters or less is levied at 1%, and the specific charging standards in different cities are slightly different.

2. Housing maintenance fund

When selling commercial housing, buyers and sellers should sign an agreement on the payment of maintenance fund, and buyers should pay maintenance fund to sellers at the rate of 2-3% of the purchase price. The maintenance fund collected by the selling unit belongs to all the owners and is not included in the residential sales income.

Housing maintenance fund actually includes housing public facilities special fund and housing maintenance fund. The special fund for housing public facilities is referred to as the special fund, which is used for projects such as the renewal and transformation of the parts used by the property, public facilities and equipment, and shall not be used for other purposes.

the principle of "money goes with the house" is implemented in the special fund. When the house is transferred, the remaining funds in the account are also transferred to the new property owner of the house.

3. Housing property registration fee: some developers only charge it when they apply for a permit, for residential 8 yuan/apartment, and for non-residential 55 yuan/apartment.

4. Stamp duty on license: 5 yuan/copy.

5. Cost: 1 yuan/Ben.

seller's taxes and fees:

1. transaction service fee:

building area (square meter) ×3 yuan

2. transaction stamp duty:

total transaction price ×. 5%

3. land transfer fee:

personal income tax: 1% of the total price

4. commercial house: Total area × shared area × 1% (below the 1th floor)

Total transaction price/total area× shared area × 2% (above the 1th floor)

6. Business tax and surcharge: Total transaction price ×5.5% (the real estate license or deed tax payment certificate at the time of purchase is less than five years)

For the above contents, please refer to Baidu Encyclopedia-New House Transaction Tax.