Deed tax policy for commercial housing:
From June 1, June 1 997 65438+1October1,the deed tax rate is 4%.
2. 65438+1 August, 19991,if individuals buy ordinary houses for their own use, the deed tax will be temporarily halved, but the purchase of villas, non-ordinary houses, commercial houses, donated houses, exchange behaviors and other high-end houses will not enjoy this preferential policy.
3. From June 1 65438+1October1day, 2008, if an individual purchases an ordinary house of 90 square meters or less for the first time, the deed tax rate will be temporarily reduced to 1%, and the average house of 90- 140 square meters will be1. The purchase of non-ordinary or non-first set is 3%.
4. Before the promulgation and implementation of the new "Provisional Regulations on Deed Tax", taxpayers purchase houses according to the original policy.
5. Buying a commercial house in the name of the company, no matter what kind of house, is a deed tax of 3%.
According to Article 6 of the Measures for the Administration of Facilities and Equipment Maintenance Funds in Residential Areas (Jian Jian [1998] No.213) issued by the Ministry of Construction, the commercial housing maintenance funds are as follows:
Public housing after-sales maintenance fund comes from two parts:
1. The sales unit shall be drawn from the sales price according to a certain proportion. In principle, multi-storey houses shall not be less than 20% of the selling price, and high-rise houses shall not be less than 30% of the selling price. This part of the funds belongs to the selling unit. ?
2. Property buyers shall pay the maintenance fund to the selling unit according to the proportion of 2% of the purchase price.
The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income. The specific measures for the management and use of the after-sales maintenance fund of public housing shall be jointly formulated by the municipal and county financial departments and the real estate administrative departments, and implemented after being reported to the local people's government for approval.
Extended data:
Whether it is a new house or a second-hand house, you need to pay a certain percentage of deed tax when buying or selling a house or giving it away. The current deed tax rate is 3% of the real estate transaction price. However, there are exemptions, and new houses and second-hand houses are implemented according to the following provisions:
(1) Non-Beishangguang area
1. Purchase the first suite: if the house area is less than 90m2, the deed tax rate is1%; If the building area is greater than 90 ㎡, the deed tax rate is 1.5%.
2. Buy a second suite: if the house area is ≤ 90m2, the deed tax rate is1%; If the construction area is more than 90 ㎡, the deed tax rate is 2%.
3. Buy three or more houses and non-houses: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction.
(2) Beishangguang area
1, the deed tax payment standards in Beijing and Shenzhen are the same, and the specific payment standards are shown in the following figure:
2. The deed tax payment standards in Shanghai and Guangzhou are the same, and the specific payment standards are shown in the following figure:
New public * * maintenance fund ratio:
When selling commercial housing, the purchaser and the selling unit shall sign the relevant maintenance fund payment agreement, and the purchaser shall pay the maintenance fund to the selling unit (developer) according to the proportion of 2-3% of the purchase price. The maintenance fund charged by the developer is the same as that of all owners, and it is not included in the residential sales income.
Payment standard of special maintenance funds: 90 yuan/㎡ for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan/㎡ for multi-storey buildings (including villas) (the standards of housing maintenance funds in different places are linked to the economic level, and the specific collection standards are slightly different);
Housing maintenance fund = cost per square meter of construction area × proportion × area.
Note: The specific standard of maintenance fund is determined by the local real estate department, so the proportion of maintenance fund varies from region to region. Fang Tianxia suggests that buyers go to the local government website or the website of the Housing Authority for details.
In one of the following circumstances, property buyers can use the housing maintenance fund:
Housing maintenance fund can be used for major and medium-sized repairs and renovation projects of the main structure, public parts or public facilities and equipment after the expiration of the housing warranty period:
① The main load-bearing structure of the house includes foundation, internal and external load-bearing walls, columns, beams, floors and roofs.
(2) Public parts refer to outdoor walls, hallways, stairs, corridors, etc. ;
(3) Public facilities and equipment refer to water supply and drainage pipelines and equipment, distribution cables and equipment, elevators, public lighting, fire-fighting facilities, green spaces, roads, ditches, non-operating parking garages, public sports facilities and other facilities and equipment used by the owners in the houses and related supporting areas.
Baidu encyclopedia-deed tax of commercial housing
Baidu Encyclopedia-Measures for the Administration of Maintenance Funds for Some Residential Facilities and Equipment * * * *