2. 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. The number of new houses or second-hand houses is the third suite or above: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction.
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 local station or the Housing Authority station to inquire.