Is the handover procedure handled in the hands of the developer or the property?

Both places need to go through relevant formalities.

The new house delivery tax is:

1, deed tax: the deed tax for non-ordinary housing is levied at 4%, and the standard for ordinary housing is 1.5%. The contract for an individual to purchase an ordinary house of 90 square meters or less for the first time is levied at 1%. The specific charging standards in different cities are slightly different.

2. Housing maintenance fund: When selling commercial housing, the buyer and the seller shall sign a maintenance fund payment agreement, and the buyer shall pay the maintenance fund to the seller according to 2-3% of the purchase price. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income.

Housing maintenance fund actually includes housing public facilities special fund and housing maintenance fund. The special fund for housing public facilities is referred to as the special fund, which is used for projects such as the renovation of common parts of property and public facilities and equipment, and shall not be used for other purposes. Special funds to implement the principle of "money with the house". When the house is transferred, the remaining funds in the account are also transferred to the new owner of the house.

3. Housing property registration fee: Some developers only charge it when they apply for a permit, for residential 80 yuan/set and non-residential 550 yuan/piece.

4. Stamp duty on license: 5 yuan/copy.

5. Cost: 10 yuan/copy.