The housing maintenance fund belongs to all owners, and no one may misappropriate it without permission. Once found, it will be punished by warning, fine or criminal detention. There are certain conditions for applying for housing maintenance fund: the housing maintenance fund must be used for public parts and public facilities of the house; Use after the warranty period expires; Get the consent of the owner of more than two-thirds of the relevant income.
Definition of deed tax:
Deed tax is a tax levied on heirs when the ownership of land and houses is transferred. The current Provisional Regulations on Deed Tax in People's Republic of China (PRC) came into effect on June 1997+ 10/day. Enterprises and individuals that have acquired the ownership of land and houses in China shall pay deed tax according to law. The above-mentioned ways to obtain land and house ownership include the following: transfer of state-owned land use rights, transfer of land use rights (including sale, gift and exchange), and sale, gift and exchange of houses. Transfer of land and house ownership in the following ways shall be regarded as land use right transfer, house sale or house gift, and deed tax shall be levied: land and house ownership shall be invested as shares, debt shall be paid by land and house ownership, land and house ownership shall be inherited in the form of winning prizes, and land and house ownership shall be inherited in the form of purchasing houses in advance or raising funds in advance. The deed tax is subject to a proportional tax rate of 3%-5%.
Deed tax refers to the tax levied on the contract, which belongs to the property transfer tax and is paid by the property heir. The contracts involved in deed tax, including the assignment or transfer of state-owned land use rights and the transfer of house ownership, should be called the transfer of land and house ownership such as house sale, gift and exchange. Besides buying, selling, giving and exchanging, there are many ways to transfer the ownership of a house.
Definition of maintenance fund:
The maintenance fund is raised by the owners of the property, who enjoy the ownership of the maintenance fund according to the proportion of payment, but the right to use it belongs to all owners, and individual owners may not withdraw all the maintenance funds from the bank. Maintenance funds are combined with specific houses, which exist and disappear with the existence of houses and do not change with the changes of specific owners. When the house property right is changed to a new owner, the maintenance fund should also be renamed from the old owner to the new owner.
After the warranty period expires, the maintenance funds can only be used when the public parts, facilities and equipment of the property are repaired and updated. The specific owners shall share the cost proportion according to the determination standard of voting rights. When the maintenance funds are idle, it is forbidden to use them for other purposes except purchasing government bonds or risk-free financial management.