Maintenance funds can be paid before check-in.
1. According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax,
Article 8 The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.
Article 9 A taxpayer shall, within/0/0 days from the date when the tax obligation occurs, declare and pay taxes to the deed tax collection organ where the land and house are located, and pay taxes within the time limit approved by the deed tax collection organ.
Eleventh taxpayers should hold the deed tax payment certificate and other documents and materials, in accordance with the law to the land management department and the real estate management department for land and housing ownership change registration procedures.
If the taxpayer fails to issue the deed tax payment certificate, the land management department and the real estate management department shall not handle the registration formalities for the change of the ownership of the relevant land and houses.
Second, according to Article 12 of the Measures for the Administration of Residential Special Maintenance Funds, commercial housing owners should deposit the first phase of residential special maintenance funds into a special account for residential special maintenance funds before going through the formalities for housing occupancy.
Extended data:
1. According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax, the tax payment and exemption of deed tax are as follows:
1. The deed tax rate is 3-5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.
2. The tax basis of deed tax: the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are the transaction prices; Land use right gift and house gift shall be approved by the tax authorities with reference to the market price of land use right sale and house sale; The exchange of land use right and house refers to the difference between the exchanged land use right and the house price.
If the transaction price without justifiable reasons is obviously lower than the market price, or if the difference between the land use right and the house price without justifiable reasons is obviously unreasonable, the tax collection organ shall make verification with reference to the market price.
3 tax payable = tax basis × tax rate
The tax payable is calculated in RMB. If the transfer of ownership of land and house is settled in foreign exchange, it shall be calculated by converting the central parity of RMB market exchange rate published by the People's Bank of China on the date when the tax obligation occurs into RMB.
4. Under any of the following circumstances, the deed tax shall be reduced or exempted: state organs, institutions, social organizations and military units inherit land and houses for office, teaching, medical care, scientific research and military facilities; Urban workers in accordance with the provisions of the first purchase of public housing; If the house is repurchased due to the loss of the house due to force majeure, it shall be reduced or exempted as appropriate; Other deed tax relief projects stipulated by the Ministry of Finance.
II. According to the Measures for the Administration of Residential Special Maintenance Funds, the payment standards and scope of use of maintenance funds are as follows:
1. The owners of commercial housing and non-residential housing shall deposit special housing maintenance funds according to the construction area of their own property, and the amount of the first special housing maintenance funds deposited per square meter of construction area is 5% to 8% of the local housing construction and installation project cost per square meter.
The competent departments of construction (real estate) of the people's governments of municipalities directly under the central government, cities and counties shall, according to local conditions, reasonably determine and announce the amount of the first-phase residential special maintenance fund deposited per square meter of construction area, and make timely adjustments.
2. The residential special maintenance fund deposited by the owner belongs to the owner.
3 residential special maintenance funds are earmarked for the maintenance, renewal and transformation of residential parts and facilities after the expiration of the warranty period.
* * * Usage parts generally include: residential foundation, load-bearing walls, columns, beams, floors, roofs, outdoor walls, hallways, stairs, corridors, etc.
* * * Facilities and equipment generally include elevators, antennas, lighting, fire-fighting facilities, green spaces, roads, street lamps, ditches, pools, wells, non-operating garages, public cultural and sports facilities and houses used by facilities and equipment.
References:
People's Republic of China (PRC) Central People's Government-People's Republic of China (PRC) Interim Regulations on Deed Tax
Baidu Encyclopedia-Measures for the Administration of Residential Special Maintenance Funds