First, the first suite payment provisions are as follows:
1. If an individual purchases an ordinary house, and the house is the only house in the family, and the unit area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%;
2. If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be1.5%;
3. If the area of the purchased dwelling exceeds 144 square meters, the deed tax rate is 3%.
Second, the second suite payment provisions are as follows:
Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 3%.
According to the Measures for the Administration of Housing Facilities and Equipment Maintenance Fund jointly issued by the Ministry of Housing and Urban-Rural Development and the Ministry of Finance:
1. For the sale of commercial housing, the purchaser and the selling unit shall sign the relevant agreement on the payment of housing maintenance fund, and the purchaser shall pay the housing maintenance fund to the selling unit at the rate of 2-3% of the purchase price.
2. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income.
Extended data:
Scope of application:
The "Administrative Measures" of the Ministry of Construction stipulates that when the maintenance fund is idle, it is strictly forbidden to use it for other purposes except for purchasing government bonds or other fields stipulated by laws and regulations.
According to Article 63 of the State Council's Property Management Regulations, the real estate administrative department of the local people's government at or above the county level shall recover the misappropriated special maintenance funds, give a warning, confiscate the illegal income, and may impose a fine of less than 2 times the misappropriated amount.
Property management companies misappropriate special maintenance funds, and if the circumstances are serious, the qualification certificate shall be revoked by the department that issued the qualification certificate; If the case constitutes a crime, the directly responsible person in charge and other directly responsible personnel shall be investigated for criminal responsibility according to law.
Baidu encyclopedia-house maintenance fund