What does the deed tax housing maintenance fund refer to?
The owner shall pay the property maintenance fund before the property is delivered. The first phase of real estate special maintenance funds, the owners can be directly deposited in the special account of real estate special maintenance funds, can also be entrusted to real estate development enterprises to pay. Commissioned by a real estate development enterprise, the real estate development enterprise shall, within 30 days from the date of receiving the special maintenance fund for real estate, deposit the special maintenance fund for real estate in the special maintenance fund account for real estate.
How to calculate and pay deed tax for housing maintenance fund
The first maintenance fund for new product houses and houses shall be paid by real estate developers according to 3%-4% of the construction area cost per square meter; Property buyers pay 2%-3% per square meter of construction area.
Before the owners' committee comes into being, the maintenance fund shall be supervised by the district and county real estate processing departments where the property is located, and the principal and interest shall be owned by the owners, and no unit or individual may misappropriate it. After the owners' committee is formed, it shall sign an entrustment agreement with the commercial bank of this Municipality to open a maintenance fund account in the property treatment area for the overhaul, renewal and transformation of the * * * parts and * * * equipment of the house after the warranty period expires.
First, how to pay the after-sale public housing maintenance fund?
The repair fund shall be paid by the buyer and the seller according to the share of the house payment, and the elevator pump fund and neighbor maintenance fund shall be paid by the seller from the house payment income.
Payment specification: the first maintenance fund is composed of separate buyers and sellers. (1) According to the municipal government's policy on the sale plan of public housing, the accounting formula = cost per square meter of construction area × share × area. The share is multi-layered: the buyer pays 1.5% and the seller pays 6%; Senior management: the buyer pays 1.5% and the seller pays 12%. (2) Planning policy of 2001:Buyer: construction area per square meter 18 yuan (same for many high-rise buildings); Seller: The building area per square meter of multi-storey building is 7 1.88 yuan, and the building area per square meter of high-rise building is 143.76 yuan.
Second, how to pay the new product housing repair fund?
Policies such as the payment of the first maintenance fund, account generation and payment deadline are generally implemented according to the following specifications:
1. Payment of the first maintenance fund: Real estate development enterprises and buyers who build new product houses shall pay the first maintenance fund in accordance with the following provisions:
For apartments equipped with elevators, real estate development enterprises pay 4% of the construction area per square meter; For houses without elevators, real estate development enterprises shall pay 3% of the construction area per square meter.
For residential buildings equipped with elevators, the purchaser shall pay 3% of the cost price per square meter of construction area; For the house without elevator, the buyer shall pay 2% of the construction area per square meter.
2. Opening of a special account for the renovation fund: the renovation fund opens a special account, sets up an account for each house in the property treatment area as a unit, and sets up sub-accounts for each house unit; For buildings with two or more door numbers, accounts should be set up according to the door numbers, and sub-accounts of each residential unit should be set up. Before the owners' committee comes into being, the maintenance fund shall be supervised by the district and county real estate processing departments where the property is located, and the principal and interest shall be owned by the owners, and no unit or individual may misappropriate it. Property renovation occurred before the owners' committee was formed, and the renovation fund shall not be used, and the expenses shall be borne by the real estate development enterprises. After the establishment of the owners' committee, it shall sign an entrustment agreement with the city's commercial banks to open a maintenance fund account in the property treatment area for the overhaul, renewal and transformation of the * * * parts and * * * equipment of the house after the expiration of the warranty period, and shall not be used for other purposes.
3. Time limit for payment of the first maintenance fund: Real estate development enterprises and buyers of new product houses should pay the first maintenance fund according to the following policy time limit: (1) Real estate development enterprises should deposit the new product house maintenance fund in a special bank before handling the initial registration of the ownership of new product houses; (2) The purchaser shall deposit the maintenance fund of the purchased product house in a special bank before handling the registration of real estate right change; (3) If the residential products are unsold when the owners' committee is established, the real estate development enterprise shall pay the maintenance fund and deposit it in a special bank within 15 days from the establishment of the owners' committee.
Bian Xiao believes that as a real estate owner, everyone should fully understand how to calculate the deed tax housing maintenance fund and protect their rights and interests.