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How to calculate the parking space overhaul fund and deed tax?
How to calculate overhaul fund according to the regulations of the Ministry of Construction and the Ministry of Finance 165 "Management Measures for Special Maintenance Funds for Residential Buildings": 1. Commercial residential and non-residential owners shall deposit special maintenance funds for residential buildings according to the construction area of their own properties, and the amount of the first special maintenance funds for residential buildings deposited per square meter of construction area is 5 to 8 of the cost per square meter of local residential construction and installation projects. The competent departments of construction (real estate) of the people's governments of municipalities directly under the central government, cities and counties shall, according to local conditions, reasonably determine and announce the amount of the first-phase residential special maintenance fund deposited per square meter of construction area, and make timely adjustments. 2. For the sale of public housing, the special housing maintenance fund shall be deposited in accordance with the following provisions: (1) The owner shall deposit the special housing maintenance fund according to the construction area of the property he owns, and the amount of the first special housing maintenance fund deposited per square meter of construction area shall be 2% of the local housing reform cost price. (two) units selling houses shall, in accordance with the proportion of not less than 20% of multi-storey houses and not less than 30% of high-rise houses, extract one-time special maintenance funds from houses. When selling commercial housing, the buyer and the sales unit shall sign a house maintenance fund payment agreement, and the buyer shall pay the house maintenance fund to the sales unit according to the ratio of 2-3 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 current deposit standards of the first special maintenance fund are: 90 yuan/m2 for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan/m2 for multi-storey buildings (including villas).