In which year is the housing supporting fee not allowed to be collected?

In 2007, it is not allowed to collect housing supporting fees. Supporting expenses are mainly used for the construction and maintenance of municipal public supporting facilities other than construction projects, including urban primary and secondary trunk roads, water supply and drainage, power supply, gas supply, street lamps, public transportation, environmental sanitation and landscaping. They are a supplement to the municipal infrastructure construction fund, and some charging items are merged with various urban construction funds to appropriately reduce the charging standards.

First, the specific circumstances of the time when the housing supporting fee tax obligation occurs are as follows:

1. If the ownership of the land or house is transferred due to the effective legal documents of the people's court or the arbitration commission or the supervisory documents of the supervisory organ, the tax payment obligation occurs on the effective date of the legal documents;

2. If the deed tax has been reduced or exempted due to the change of land and housing use, the tax payment obligation occurs on the date of the change of land and housing use;

Two, housing supporting fees tax tips

1. Deed tax Deed tax is the tax paid by the owner to the state when obtaining the real estate license. Payment time: deed tax can only be paid at the time of transfer. Special note: Except for the tax authorities, no unit has the right to levy. Implementation: the owner does not need to pay deed tax to the developer when he moves in, but can go directly to the tax bureau to apply for the real estate license.

2. Public Maintenance Fund This fund is different from the property management fee. It is only used for overhaul, renewal and transformation of residential * * * parts and * * * facilities and equipment after the warranty period expires. Tax rate: 2% of the transaction price of the house. Special note: No developer or property company has the right to collect or collect overhaul fund. This money should be given to the community office. If you give overhaul fund to the developer, you probably won't get it back.

3. The principle of collecting area mapping fees is "whoever entrusts it pays". The purchase contract has stipulated the developer's obligation to provide area measurement data to the buyers, so the expenses should be paid by the developer.

Iii. Taxes of housing supporting fees:

1, deed tax

2. Housing transaction fees

3. Stamp duty on sales contract

legal ground

Supporting clauses of People's Republic of China (PRC) Urban Real Estate Management Law

Article 24

Real estate development must strictly implement urban planning, and implement comprehensive planning, rational layout, comprehensive development and supporting construction in accordance with the principle of unity of economic benefits, social benefits and environmental benefits.

Article 26

The design and construction of real estate development projects must conform to the relevant national standards and norms. Real estate development projects can only be delivered after completion and acceptance.

Article 27

Land use rights obtained in accordance with the law can be used as shares, joint ventures and cooperative development and management of real estate at a fixed price in accordance with this law and relevant laws and administrative regulations.

Article 28

The state adopts preferential measures such as taxation to encourage and support real estate development enterprises to develop and build houses.