Store maintenance fund expenses in 2022

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.

First, the use of housing maintenance funds must meet the following conditions:

1, the special maintenance funds are fully collected in place, and the maintenance projects are in line with the scope of maintenance funds;

2, public parts, public facilities and equipment warranty expires;

3, involving the property management area or all the owners, the owners have agreed in writing.

Two, the use of property maintenance fund are:

1, the property maintenance fund is mainly used for the maintenance and renewal of the main structure of the house, public parts and public facilities and equipment after the warranty period expires.

2 after the expiration of the warranty period, the maintenance funds can only be used if the common parts, facilities and equipment of the property are repaired or updated. The specific owners shall share the cost proportion according to the determination standard of voting rights.

3. When the maintenance funds are idle, it is forbidden to use them for other purposes except purchasing government bonds or risk-free financial management.

Legal basis:

Measures for the administration of residential special maintenance funds

Article 7 The owners of commercial residential and non-residential houses shall deposit special maintenance funds for houses according to the construction area of their own properties, and the amount of the first special maintenance funds for houses deposited per square meter of construction area shall be 5% to 8% of the construction and installation cost of local houses per square meter. 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.

Article 8 Where public housing is sold, 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, draw a one-time special maintenance fund for houses from the sales funds.