A, overhaul fund's calculation method
Overhaul fund's calculation formula is usually: the total purchase amount × the proportion of overhaul fund. Among them, the total purchase price refers to the total purchase price agreed in the purchase contract signed by the buyer and the developer. The proportion of overhaul fund is determined by the local government or the property management department, generally between 1%-3%, and the specific proportion varies with regions and policies.
For example, if the total purchase price is 6,543.8+0,000 yuan and the proportion of overhaul fund is 2%, then overhaul fund is 6,543.8+0,000 yuan × 2% = 20,000 yuan.
Second, the calculation method of deed tax
The calculation formula of deed tax is: house transaction price × deed tax rate. Among them, the house transaction price refers to the house transaction price agreed in the house purchase contract signed by the buyer and the developer or seller. The deed tax rate is set by the local government according to the housing type, area, the identity of buyers and other factors, generally between 1%-3%, and the specific tax rate varies with regions and policies.
For example, if the transaction price of the house is 6.5438+0 million yuan and the deed tax rate is 654.38+0 and 5%, then the deed tax is 6.5438+0 million yuan × 654.38+0 and 5% = 654.38+0 and 50,000 yuan.
It should be noted that the specific calculation method and proportion of overhaul fund and deed tax may be different due to different regions and policies. Therefore, before buying a house, buyers should understand the relevant local policies and regulations in order to accurately calculate the expenses.
Three. Other related expenses
Besides overhaul fund and deed tax, other related expenses may be involved in the purchase process, such as stamp duty and personal income tax. The calculation method and proportion of these expenses also vary according to regions and policies, and buyers need to know in detail before buying a house.
To sum up:
Overhaul fund and deed tax are two important expenses that need to be paid in the process of buying a house. Overhaul fund is usually calculated according to the percentage of the purchase price, which is used for the maintenance of the public part of the house; The deed tax is calculated according to the transaction price of the house and the local deed tax rate. Property buyers should know the relevant local policies and regulations before buying a house, so as to accurately calculate the expenses and arrange the budget reasonably.
Legal basis:
People's Republic of China (PRC) deed tax law
Article 3 provides that:
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.
Measures for the administration of residential special maintenance funds
Article 7 provides that:
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 cost per square meter of local residential construction and installation projects. 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.