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. The current deed tax rate is 3% of the real estate transaction price.

1. Purchase the first suite: if the house area is less than 90m2, the deed tax rate is1%; If the building area is greater than 90 ㎡, the deed tax rate is 1.5%.

2. Buy a second suite: if the house area is ≤ 90m2, the deed tax rate is1%; If the construction area is more than 90 ㎡, the deed tax rate is 2%.

3. Buy three or more houses and non-houses: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction.

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 charged by the developer is the same as that of all owners, and it is not included in the residential sales income.

Expand knowledge:

Payment standard of special maintenance funds:

High-rise (including multi-storey with elevator) 90 yuan/㎡, multi-storey (including villas) 50 yuan/㎡ (the standard of housing maintenance funds 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.

House deed tax:

Deed tax is a kind of tax that the state must pay when selling houses. Generally, the tax is levied at the rate of 1.5/ 100 of the house price specified in the contract (except for the deed tax concessions of the housing fair), and the deed tax is collected by the state. There is no doubt that both the sale of commercial housing and the sale of stock houses must be paid. Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.

Deed tax classification:

First, according to the transaction price. The transaction price is finalized by both parties to form a contract, and the tax authorities directly calculate the tax accordingly. This pricing method is mainly applicable to the transfer of state-owned land use rights, the sale of land use rights and the sale of houses.

The second is calculated according to the market price. Land and house prices are by no means static. For example, after Beijing became the host city of the 2008 Olympic Games, the land price of the Olympic Village soared immediately. When the land use right and the house in this lot are given away, the pricing basis can only be the market price, not the original value of the land or house.

Third, it is based on the exchange price difference between land and housing. With the rise of the second-hand housing market, changing houses has entered people's lives. If the price of house A is 300,000 yuan and the price of house B is 400,000 yuan, and the two houses are exchanged, the calculation of deed tax is naturally the difference between the two houses, that is, 6,543,800 yuan. Similarly, the exchange of land use rights should be based on the price difference. In the equivalent exchange, the price difference is zero, which means that both parties are exempt from deed tax.

Fourth, pricing according to land revenue. This situation is not often encountered. Suppose that in 2000, the state allocated the land use right of unit A to unit B, and three years later, with permission, unit B transferred the land. Then, unit B will pay deed tax, and the tax basis is land income, that is, the income from the transfer of land use rights by unit B.