What is deed tax and overhaul fund?
Overhaul fund, also known as repair fund, has its own terms for the use scale of repair fund in each region, but it is based on the detailed terms of the Measures for the Administration of Residential Special Maintenance Fund, which was promulgated by the Ministry of Construction and the Ministry of Finance and implemented in February 2008.
1, overhaul fund specification
(1) Pay the deed tax according to the area and whether the buyer purchases the house for the first time:
Within 90 m2 1%, within 90 m2 144 m21.5%;
If it exceeds 144 flat or 3% for the first time, it shall be paid by the buyer.
② overhaul fund pays about 2% of the total house price to the commercial bank designated by the real estate department in the area where the property is located.
2. The scale of use in overhaul fund.
Used for the maintenance of public facilities and public equipment after the warranty period, such as elevators, generators, fire-fighting equipment, etc.
3. The concept of deed tax
Deed tax is a kind of property tax levied on the owner of the property, taking the real estate with sudden change in ownership as the tax object.
4. Scale of deed tax payment
Sale, gift and transfer of land use rights, house sale, house gift, house transfer, etc.
What should I pay attention to when paying the deed tax on real estate?
1, local deed tax rate
Although the deed tax of buying a house is stipulated by the state, the tax rate of housing varies from place to place. At present, the tax rate standard of land deed tax collection in various places has also been adjusted to a certain extent, but it is still difficult to control the high housing prices. The most fundamental reason is the scarcity of land resources. The state has always attached great importance to land fiscal revenue, because land fiscal revenue is a very big cake, and anyone can give it up.
2. Changes in local deed tax
When paying house deed tax, buyers should consider the supply-demand ratio of local economy and market according to the changes of local deed tax. In the final analysis, the adjustment of deed tax is the adjustment of the property market, thus promoting the property market to return to its original attributes and reducing speculation. If it is less than 90 square meters and it is the first apartment, then the deed tax is 1%.
Step 3 consider the purchase price
The amount of deed tax paid by buyers at the time of purchase is based on the purchase price of buyers. If the property is purchased at a reasonable purchase price, the tax bureau will give an approved tax base according to the standards of local land deed tax payers, but if it is purchased at an unreasonable price, the tax bureau will give an approved tax base.
What is deed tax and overhaul fund? What should I pay attention to when paying the deed tax on real estate? In the investigation of the two issues, it is only the most basic to know that there are many kinds of taxes and fees, deed tax is one kind, and other taxes and fees are also very important, but deed tax is difficult to understand and needs to be prepared in advance. Overhaul fund has enough welfare benefits in this fund management, which is worth taking time to look at.