First, pay the deed tax to the deed tax collection authority and pay the maintenance fund to the selling unit. The deed tax shall be paid at 3-5% of the transaction price, and the maintenance fund shall be paid at 2-3% of the purchase price, or at 5-8% of the cost per square meter of the local residential construction and installation project with reference to the total house price. Two. Legal basis 1. Article 3 of the deed tax law: the deed tax rate is 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses. 2. Article 7 of the Measures for the Administration of Special Maintenance Funds for Residential Buildings: The owners of commercial residential buildings and non-residential buildings shall deposit special maintenance funds for residential buildings according to the construction area of their own properties, and the amount of the first-phase special maintenance funds for residential buildings shall be 5% to 8% of the cost per square meter of local residential buildings and facilities. 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.

Legal objectivity:

Article 3 of the Deed Tax Law of People's Republic of China (PRC) has a deed tax rate of 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. Article 4 The tax basis of deed tax: (1) The transaction price is the transfer of state-owned land use rights, the sale of land use rights and the sale of houses; (two) the gift of land use rights and the gift of houses shall be approved by the tax authorities with reference to the market price of the sale of land use rights and houses; (three) the exchange of land use rights and housing is the difference between the exchanged land use rights and housing prices. If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference between the land use right and the exchange house price is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification. If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.