Only when you have a house can you have a home, so many people like to buy a new house, which will involve a lot of expenses and procedures. So when will overhaul fund and deed tax be paid? What is the purpose of overhaul fund? Let's take a closer look with Bian Xiao.

1. When will overhaul fund and deed tax be paid?

1. According to the laws of our country, the house deed tax should be paid within 90 days after the house is put on record. According to the provisions of Article 32 of People's Republic of China (PRC) Tax Collection and Management Law, if the taxpayer fails to pay the tax within the specified time, the relevant tax authorities will strictly order the taxpayer to pay the tax within the specified time, and from the date of tax arrears, an overdue fine of 0.5% of the tax payable will be charged on a daily basis.

2. overhaul fund is also a housing maintenance fund. According to relevant laws and regulations in China, the buyer shall pay overhaul fund before the delivery of the house. If the first overhaul fund is paid, the buyer can deposit it directly into a special account in overhaul fund; You can also entrust the real estate developer of the property to pay for it. The real estate developer shall, within 30 days from the date of receiving the maintenance fund, deposit the paid maintenance fund into the special account of the maintenance fund.

Second, the use of overhaul fund

1. overhaul fund is also a housing maintenance fund. Types of funds include: commercial housing overhaul fund, housing reform housing overhaul fund, demolition and resettlement housing overhaul fund. Among them, commercial housing includes affordable housing and fund-raising housing.

2 overhaul fund is a public asset for supporting housing construction, or for the maintenance, replacement and transformation of public facilities and equipment after the expiration of the warranty period. For example: public elevators, various pipes, mailboxes, garbage lanes, fire-fighting facilities and so on.

3. overhaul fund is used for the maintenance of the public parts of buildings, that is, the load-bearing structural area of buildings, including: top floor, floor, external walls of buildings, internal walls of buildings, stairwells, corridors of buildings, beams and columns, etc.

When buying a new house, you need to go through many procedures and pay many kinds of fees, which need to be understood in advance. The above is an introduction about when overhaul fund pays the deed tax and the use of overhaul fund. I hope it will help you.