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20 16 what is the deed tax collection standard and maintenance fund for new houses?
The new deed tax policy will be implemented for nearly a month. Can the buyers who handle the property transfer know the new deed tax collection standard? The new deed tax policy will lower the deed tax standard for ordinary houses with an area exceeding 144 square meters. What is the latest deed tax collection standard? In addition, what is the charging standard of the new house maintenance fund? Under what circumstances can property buyers use the housing maintenance fund?

First, the latest new house deed tax collection standards:

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. When the house property right is changed, the person who accepts the house property right needs to pay a certain percentage of deed tax to the state. The current deed tax rate is still 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. If the first suite is purchased and the transaction area is less than or equal to 90 square meters, the deed tax rate is1%; If the transaction housing area is more than 90 square meters, the deed tax rate will be halved on the original basis, that is, the deed tax rate will be 1.5%.

2. If you buy a second suite: when the transaction area is less than or equal to 90 square meters, the deed tax rate is1%; When the transaction area of the house is more than 90 square meters, the deed tax rate is 2%;

3. If the new house or second-hand house you buy is the third suite or above: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction.

If you don't understand the above description, or want to see what changes have been made in the deed tax collection standard in the New Deal, you can look at the following detailed comparison:

2. What is the proportion of the new house maintenance fund?

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 collected by the developer belongs to all owners and is not included in the residential sales income.

The standard of special maintenance funds is: high-rise (including multi-storey with elevator) 90 yuan/square meter, multi-storey (including villa) 50 yuan/square meter (the standard of housing maintenance funds in different places is linked to the economic level, and the specific charging standards are slightly different);

Housing maintenance fund = cost per square meter of construction area × proportion × area.

However, it should be noted that the specific standard of maintenance funds is determined by the local real estate administrative department, so the proportion of maintenance funds varies from region to region. It is recommended that buyers go to the website of the local government or the website of the Housing Authority.

Three, under what circumstances can I use the housing maintenance fund?

Housing maintenance fund can be used for large and medium-sized repair and renovation projects of the main structure, public parts or public facilities and equipment of the house after the warranty period expires.

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, staircases, 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.

(The above answers were published on 2016-12-12. Please refer to the actual situation for the current purchase policy. )

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