Second, when handing over the house,
Taxes and fees payable when delivering the new house
1, deed tax: the deed tax for non-ordinary housing is levied at 4%, and the standard for ordinary housing is 1.5%. The contract for an individual to purchase an ordinary house of 90 square meters or less for the first time is levied at 1%. The specific charging standards in different cities are slightly different.
2. Housing maintenance fund: When selling commercial housing, the buyer and the seller shall sign a maintenance fund payment agreement, and the buyer shall pay the maintenance fund to the seller according to 2-3% of the purchase price. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income.
3. Housing property registration fee: Some developers only charge it when they apply for a permit, for residential 80 yuan/set and non-residential 550 yuan/piece.
4. Stamp duty on license: 5 yuan/copy.
5. Cost: 10 yuan/copy.
Extended data:
The deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the average commercial house is halved, that is, 1.5-2.5%. Buying a second-hand house: the deed tax for non-ordinary housing should be doubled. According to the regulations of the state, the deed tax shall be paid to the state for the sale of the house, and the collection standard is: ordinary house 1.5%, and 3% of high-grade house shall be borne by the buyer. According to local regulations, housing must meet three conditions at the same time before it can be recognized as ordinary housing.
These three conditions are: the plot ratio of residential quarters is above 1.0 (inclusive), the single building area is below 144 (inclusive) square meters, and the actual transaction price is below 65438+ 0.2 times of the average transaction price of houses on the same level of land (different city standards, Changchun stipulates that the actual transaction price is not higher than/kloc-of the transaction price of land and houses in this lot.
20 1 1 website of the Ministry of Finance On September 1, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Notice on Changing the Ownership of Houses and Land from one spouse to the Deed Tax Policy of both spouses. The notice shows that during the marriage relationship, the ownership of the house and land was originally owned by one spouse, and it was changed to be owned by both spouses, and the deed tax was exempted.
According to Article 3 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the deed tax rate is 3-5%. The applicable tax rate of deed tax in various places is determined by the provincial government in the range of 3-5% according to the actual situation in the region, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
Information link: Baidu Encyclopedia House Deed Tax