Buying a house with a one-time full payment also requires paying deed taxes and maintenance funds.
The deed tax payment regulations are as follows: The deed tax for commercial houses needs to be paid within 90 days after the filing date.
According to Article 32 of the "Tax Collection and Administration Law of the People's Republic of China", if a taxpayer fails to pay taxes within the prescribed time limit, and if the withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall order
In addition to payment within the time limit, a late payment fee of 0.05% of the overdue tax will be charged on a daily basis from the date of overdue tax payment.
Deed tax is a property tax levied on real estate whose ownership has been transferred and changed, and is levied on the property rights inheritors.
The scope of tax payable includes: land use rights sales, gifts and exchanges, house sales, house gifts, house exchanges, etc.
The rules for paying the house maintenance fund are as follows: The owner should pay the house maintenance fund before handing over the house.
The owner can directly deposit the first phase of special house maintenance funds into the special house maintenance fund account, or entrust a real estate development company to pay it on his behalf.
If a real estate development enterprise is entrusted with the payment, the real estate development enterprise shall deposit the special housing maintenance funds into the special housing maintenance fund account within 30 days from the date of receipt of the housing maintenance funds.
The house maintenance fund belongs to all owners. No one may misappropriate it privately. Once discovered, they will be warned, fined or criminally detained.
There are certain conditions for applying for a house repair fund: the house repair fund must be used for residential floor parts and public facilities and equipment; it must be used after the warranty period has passed; and it must obtain the consent of more than 2/3 of the owners of related income.