Everyone who buys a house should know that when buying a house, part of the money will be used to pay for two pairs of two funds. In fact, the payment of these two funds is not fixed, which is influenced by several factors: the construction investment per square meter of house purchase and the influence of local developers, and the investment in community construction is also one of its references. Usually the amount is controlled between 2% and 3% of the total purchase price.

The second contribution fund is also called public maintenance fund, including the maintenance fund for public parts and facilities and equipment of residential buildings. The principal is jointly raised by the buyer and the seller, and the ownership belongs to the payer. Interest is used for the maintenance and conservation of public parts and facilities of residential buildings. When the interest is insufficient, the owner will share it. * * * Common parts refer to the main load-bearing structural parts of the house (including foundation, internal and external load-bearing walls, columns, beams, floors and roofs, etc.). ), outdoor walls, halls, stairwells, corridors.

According to the Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting the Preferential Policies for Individual Income Tax on Real Estate Transactions (Cai Shui [2065438+00] No.94):

1. The payment rules for the first suite are as follows: 1. If an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%; 2. If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be1.5%; 3. If the area of the purchased dwelling exceeds 144 square meters, the deed tax rate is 3%.

There are these provisions for the payment of second and second suites: the purchase of non-ordinary housing, two or more houses, commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 3%.

According to the Measures for the Administration of Maintenance Funds of Residential Facilities and Equipment jointly issued by the Ministry of Housing and Urban-Rural Development and the Ministry of Finance * * * *:

1. For the sale of commercial housing, the purchaser and the selling unit shall sign the relevant agreement on the payment of housing maintenance fund, and the purchaser shall pay the housing maintenance fund to the selling unit at the rate of 2-3% of the purchase price.

2. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income.

3. The current deposit standard of the first special maintenance fund is: 90 yuan/m2 for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan/m2 for multi-storey buildings (including villas).