Deed tax and overhaul fund's payment ratio

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. 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.

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.

What does overhaul fund mean?

1. overhaul fund Maintenance Fund for Public Facilities and Equipment. Commercial housing is also required in this way, which is used for the overhaul and transformation of public facilities and equipment in the property field in the future. Special funds to implement the principle of "money with the house". When the house is transferred, the balance in the account is transferred to the new owner of the house.

2. The owner shall pay the house maintenance fund before handling the handover procedures, and may directly deposit the house maintenance fund into a special account, or entrust a real estate developer to pay for it, but the real estate developer must deposit the house maintenance fund into a special account within 30 days after receiving the payment.

legal ground

Provisional regulations on deed tax

Article 3 The deed tax rate is 3-5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.