2. The obligation to pay deed tax occurs on the date when the taxpayer signs a contract to change the ownership of the land and houses, or when the taxpayer obtains other evidence with the nature of the land and houses ownership contract. Before the house is delivered, the maintenance fund shall be paid.
3. Under normal circumstances, according to local practice, the property management department collects public maintenance funds according to the proportion of 2% to 3% of the buyers. The public maintenance funds belong to the owners of the community and are not included in the housing sales income.
House deed tax means 1. Deed tax refers to a kind of property tax levied on owners when the ownership of real estate changes. Taxable scope includes: sale of land use rights, donation and exchange, sale of houses, donation, house exchange, etc. The standard of housing is to pay 3% of the total house price or 1.5% or 1%, and judge according to relevant policies, purchase period, unit price, area, whether to buy a house for the first time, etc. Non-residential, pay 3% of the total house price.
2. The calculation formula of deed tax payable is: tax payable = tax base × tax rate. The tax rate of deed tax is in RMB. Where the change of ownership of land and house is settled in foreign currency, it shall be converted into RMB according to the exchange rate of RMB Mall published by the People's Bank of China on the day when the tax obligation occurs.
The payment period of maintenance fund is 1. Under normal circumstances, according to local practice, the property management department collects public maintenance funds according to the proportion of 2% to 3% of the buyers, and the public maintenance funds belong to the owners of the community and are not included in the housing sales income.
2. Before the house is delivered, the owner must pay the house maintenance fund. The first maintenance fund can be directly deposited into the special maintenance fund account by the owner, and can also be entrusted to the property company for maintenance. Commissioned by the property company for housing maintenance, the property company shall deposit the housing maintenance fund into the special account of the housing maintenance fund within 30 days after receiving the housing maintenance fund.
The above is about when to pay house deed tax and maintenance fund, the meaning of house deed tax and the payment period of maintenance fund. I believe you know something after reading it, and I hope this article will help you.