How to calculate deed tax and overhaul fund?

The deed tax is calculated as follows:

The calculation method of maintenance fund is as follows:

The deed tax is calculated as follows:

1. Determine the tax payable;

2. Multiply the accrued tax amount by the applicable tax rate.

The calculation method of maintenance fund is as follows:

1. Calculate the cost price per square meter of construction area;

2. Multiply the cost price by the specified proportion;

3. Multiply the obtained value by the building area of the property.

The collection standard of deed tax:

1, deed tax rates in different regions;

2. The deed tax rate is different according to the type of real estate;

3. The impact of the first-time purchase area standard on the deed tax;

4. Application of deed tax preferential policies.

To sum up, the calculation of deed tax involves determining the tax amount and multiplying it by the corresponding tax rate, while the calculation of maintenance fund is to calculate the cost price per square meter of construction area, then multiply it by the specified proportion, and finally multiply it by the construction area of the property. The two calculation methods have their own characteristics, but they all follow certain calculation steps.

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.