(1) maintenance fund: 75 yuan /m2, with elevator 120 yuan /m2.
(2) Deed tax: 1% of the total price shall be paid for houses below 90 square meters, 3% of the total price shall be paid for houses above 90- 144 square meters, 3% of the total price shall be paid for the second house purchase, and the construction cost is less than 65,438+10,000 yuan.
If you buy a second-hand house, you only need to pay the deed tax: the house below 90 square meters needs to pay 1% of the total price, the house above 90- 144 square meters needs to pay 3% of the total price, and the second house needs to pay 3% of the total price.
The seller shall pay business tax and individual tax: if the house area is less than 144 square meters and the house has been used for less than 5 years, the seller shall pay business tax (total price and individual tax (total price 1% or the difference is 20%); If the house is over 5 years, but it is not the only residence of the seller, the seller shall pay a tax (total house price 1% or the difference of 20%). If the building area is more than 144 square meters and the building age is less than 5 years, the seller shall pay business tax (total price and individual tax (total price 1% or 20% difference); If the house is over 5 years old, the seller shall pay business tax (difference tax (total house price 1% or difference of 20%).
According to the provisions of the document number. Ministry of Finance [2010] No.94 Since the date of 20101,if an individual purchases an ordinary house, and the house belongs to the only house of a family (including the purchaser, spouse and minor children, the same below), the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax shall be levied at the reduced rate of 1%. Anyone who does not meet the above conditions shall not enjoy the above preferential policies.