The statutory tax rate is 4%. People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China Caishuizi [2065438+00] No.94 document stipulate that if an individual purchases an ordinary house, and the house belongs to a family (including the purchaser, spouse and minor children, the same below), the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax shall be levied at the reduced rate of 1%.

According to the Notice of Henan Provincial Local Taxation Bureau on Strict Enforcement of Deed Tax Payment Period (Y.D.H. [2012] No.234), the deed tax payment period in Luoyang City will be implemented from 20 12 1 1 day on the 30th. If the tax payment obligation has occurred for more than 30 days, the taxpayer fails to file a tax return at the tax collection organ and fails to pay the deed tax, a late payment fee of 0.5% of the tax payable shall be added daily. Many property buyers failed to pay the deed tax in time for various reasons after signing the purchase contract in the past. Before 2012131,as long as the deed tax taxpayer declares and pays the deed tax within the prescribed time limit, there will be no tax late payment fee. From 20 1 211June1day, the local tax authorities will strictly implement the 30-day deed tax payment period. If the purchaser signs the house purchase contract before 20 12 10 10, 65438, it will wait until 2012, 65438.

2. Maintenance fund

The Measures for the Administration of Special Maintenance Funds for Housing in Luoyang City stipulates that the owners of commercial housing, urban housing demolition and resettlement houses, affordable housing and other houses should deposit special maintenance funds for housing according to the building area they own, and the amount of the first special maintenance fund for housing per square meter of building area is 45 yuan per square meter for multi-storey houses, 78 yuan per square meter for small and high-rise houses and 90 yuan per square meter for high-rise houses.