Pay the deed tax or the maintenance fund first?
(a) when to pay the deed tax
1. According to the relevant provisions of Article 8 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the time of deed tax payment obligation shall be the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other documents with the nature of land and house ownership contract.
2. According to the different payment methods of house purchase, the payment time of deed tax is as follows:
(1) If the buyer pays the house price in one lump sum, the buyer shall pay the deed tax within 1 month after signing the house purchase contract.
(2) If the buyer uses mortgage or provident fund loan to purchase a house, the buyer needs to pay the deed tax within 1 month after completing the mortgage formalities and signing the house mortgage contract.
(3) If the buyer buys a house by installment, the buyer needs to pay the deed tax within 1 month after signing the house purchase contract.
3. If the buyer fails to pay the deed tax according to the required time, then the buyer needs to pay the late payment fee.
(2) When will the housing maintenance fund be paid?
1. Under normal circumstances, the collection standard of housing maintenance fund is determined by the local real estate authorities according to the local actual situation, and is generally paid according to the proportion of 2%-3% of the buyer's purchase price. The housing maintenance fund collected belongs to all owners of the community and does not belong to the housing sales income.
2. The buyer shall pay the house maintenance fund before handing over the house. When the buyer pays the first house maintenance fund, he can deposit it directly into the special account of the house maintenance fund or entrust the developer to pay it on his behalf. If the buyer is entrusted by the developer, the developer shall deposit the entrusted housing maintenance fund into the special account of the housing maintenance fund within 30 days from the date of receiving the housing maintenance fund.
After buying a house, the developer generally collects the house maintenance fund on his behalf, and then when handling the house property right certificate, the buyer pays the deed tax by himself. The above is an introduction to the relevant knowledge about paying the deed tax first or paying the maintenance fund first. I hope the knowledge introduced above will be helpful to everyone.
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