1, deed tax

If an individual purchases an ordinary house of 90 square meters or less for the first time, and the house belongs to private family housing, the deed tax shall be levied at the rate of 1%; if it exceeds 90 square meters, the deed tax shall be levied at the rate of 1.5%. The second house of 90 square meters or less is levied at 1%, and the second house of 90 square meters or more is levied at 1.5 (excluding North, Guangzhou and Shenzhen).

2. stamp duty

The stamp duty is 0.05% of the contract price (except personal transactions).

3. Housing maintenance fund: 2%-3% of the purchase price.

Developers or property companies should open accounts in banks designated by the local housing authority, and property buyers can deposit them themselves. Generally speaking, when the buyers get the keys to check in, the developers will receive housing maintenance funds.

4. Property management fee

From the date of receipt of the house, from the date of acceptance of the house by the purchaser. If the developer issues a notice of occupancy and the buyer refuses to take back the house without justifiable reasons, the property management fee can be calculated from one month after the notice of occupancy is issued. Generally, it should be paid 3 months in advance, and the property management fee should be paid for houses that the property owner does not live in for a long time or vacant houses that the developer has not sold.

5. Ownership registration fee: 80 yuan/set.

The ownership registration fee is the fee for handling the real estate license.

I. Property tax rate

According to the regulations, the property tax is levied at an ad valorem rate. If ad valorem is levied, the tax rate is1.2%; The tax rate levied from the rent is 12%.

Second, the tax basis of property tax

There are two tax bases for property tax: one is the taxable residual value of the property, and the other is the rental income of the property.

(a) the taxable residual value of the property

According to the provisions of the tax law, the taxable residual value of the real estate used by enterprises should be used as the tax basis.

The so-called taxable residual value of real estate refers to the balance of the original value of real estate after deducting factors such as 10% to 30% natural loss.

The original value of the real estate mentioned here refers to the original price of the house recorded by the enterprise in the "fixed assets" account book in accordance with the provisions of the accounting system. If the original house price is recorded in the enterprise's "fixed assets" account book, a certain percentage shall be deducted from the original house price as the taxable residual value of the house. According to the regulations, when an enterprise rebuilds or expands a house, the original value of the house should be increased accordingly.

(2) Rental income

According to the regulations, the rental income of real estate should be used as the tax basis for real estate tax. Real estate rental income refers to the remuneration received by enterprises for renting real estate, including monetary income and physical income. For those who use labor services or other forms as remuneration to offset the rental income, a standard rent shall be determined with reference to the rental level of similar local real estate, and property tax shall be levied according to regulations.