How to calculate the deed tax and maintenance fund of the second suite in Changsha

1. The deed tax on the second apartment in Changsha is levied at the rate of 4%. That is, tax payable = real estate transaction price ×4%.

2. Changsha Second Suite Maintenance Fund shall be paid to the selling unit according to the proportion of 2-3% of the purchase price. That is, payable expenses = transaction price of real estate × a certain proportion.

When will the deed tax and maintenance fund of the new house be paid?

1, deed tax of new house

According to Article 9 of the Deed Tax Law of People's Republic of China (PRC), the deed tax obligation occurs on the day when the taxpayer signs the land and house ownership transfer contract, or the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.

The payment period of deed tax is divided into the following situations according to the payment method of house purchase:

1. One-time payment: within one month after signing the house purchase contract.

2. Mortgage/provident fund loan: It must be paid within one month after the mortgage formalities are completed and the pawn contract is signed.

3. Installment payment: It must be paid within one month after signing the house purchase contract.

If the deed tax is not paid within the required time limit, a late fee will be charged. Daily late payment fee = deed tax payable multiplied by five ten thousandths.

2, the new house maintenance fund payment period

Under normal circumstances, the collection standard of public maintenance funds is determined by local real estate administrative departments according to local practices, and paid according to the share of 2% to 3% of the total purchase price of the buyer. The public maintenance fund collected belongs to the community owners and is not included in the housing sales income.

The owner shall pay the house repair fund before the house is delivered. The first phase of housing special maintenance funds, the owners can be directly deposited in the housing special maintenance fund account, can also be entrusted to the real estate development company to pay. Commissioned by a real estate development company, the real estate development company shall, within 30 days from the date of receiving the special housing maintenance funds, deposit the entrusted special housing maintenance funds into the special housing maintenance fund account.