1. The calculation formula of deed tax is: tax amount * tax rate; The calculation formula of maintenance fund is: construction area per square meter cost * proportion * area.
The tax rate of deed tax is related to the type of house we buy.
3. The deed tax and public maintenance fund policies are different in different cities. Please consult the staff of the local Housing Authority about how to charge.
How to pay residential deed tax and public maintenance fund?
1, the deed tax is generally paid in the proportion of 1% to 3%, depending on the housing situation.
2. For the sale of public housing, the special maintenance fund for housing shall be deposited in accordance with the following provisions: the owner shall deposit the special maintenance fund for housing according to the construction area of the property he owns, and the amount of the first special maintenance fund for housing per square meter of construction area shall be 2% of the local housing reform cost price.
In addition, the unit selling houses shall, in accordance with the standards of not less than 20% for multi-storey buildings and not less than 30% for high-rise buildings, draw special maintenance funds for houses from the sales price at one time.
What are the standards of residential deed tax and public maintenance fund?
1, the first suite is an individual house with an area of less than 90 square meters, and the deed tax handling fee is 65438+ 0% of the total amount. The area of the first suite is more than 90 square meters, and the area below 144 square meters 1.5%. The area of the first suite is greater than 144 square meters, which is calculated as 3% of the total purchase price, and the non-first suite is also calculated as 3%.
2. DecreeNo. 10 of the Ministry of Construction and the Ministry of Finance. 165 "measures for the administration of special maintenance funds for residential buildings" stipulates that the owners of commercial residential buildings and non-residential buildings should 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.
3. The collection standard of public maintenance funds shall be determined by local real estate authorities according to local conditions, and shall be paid according to the proportion of 2% ~ 3% of the total purchase price. The public maintenance fund collected belongs to all owners of the community and is not included in the housing sales income.
4. It is necessary to go to the relevant housing authority, housing safety appraisal department, audit bureau, special bank and other departments to handle nine major issues, such as the application for professional appraisal of housing safety, the audit of the budget and final accounts of maintenance plans, the employment of construction units for maintenance and construction, and the application for the allocation of funds by special banks.
Legal basis:
Measures for the administration of residential special maintenance funds
Article 7
The owners of commercial housing and non-residential housing shall deposit special housing maintenance funds according to the construction area of their own property, and the amount of the first special housing maintenance funds 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.