1. Deed tax late fee

In the sale of houses, the late payment of deed tax is a measure for tax authorities to give economic sanctions to taxpayers who pay taxes overdue. It is not a punishment, but a kind of compensation that withholding agents and taxpayers should pay for occupying state taxes.

There are two algorithms for the overdue payment of deed tax: one is the overdue payment behavior that occurred before April 30, 200 1 year, and according to the provisions of the original tax collection and management law, two thousandths of the overdue payment will be added every day; Second, the late payment fee occurred after May 1, 20065438. According to the new provisions of the tax collection and management law, a late payment fee of 0.5% of the overdue tax will be charged on a daily basis.

Second, the maintenance fund fines

Because the "Measures for the Administration of Residential Special Maintenance Funds" only gives a standard for the payment of maintenance funds, the specific implementation standards vary from place to place. The following are the implementation standards of Zhou Su and Guangdong.

Measures of Suzhou Municipality on the Administration of Maintenance Fund for Some Residential Facilities and Equipment

Chapter IV Penalty? Thirty-fourth units and individuals that fail to pay the maintenance fund in accordance with the provisions shall be ordered by the Municipal Real Estate Administration to pay within a time limit; If it is still not paid in full within the time limit, a late fee of 5/10000 may be charged on a daily basis.

Guangdong Province

Fifty-sixth construction units, owners do not pay the property maintenance fund on time, the owners' committee may require them to pay and deliver within a time limit; If it is not delivered within the time limit, a late fee of 1/1000 of the undelivered amount may be charged on a daily basis. If it has not been delivered after collection, the owners' committee may bring a lawsuit to the people's court according to law.