What are the rules for housing maintenance funds?

The purpose of establishing residential maintenance fund is to ensure the large and medium-sized repair and renovation of commercial housing and related public facilities, prolong the service life of housing, and create necessary conditions for maintaining a good environment in residential quarters and ensuring the normal use of facilities and equipment in residential quarters.

With the increase of service life, newly-built commercial housing is gradually damaged and aging, which directly affects the normal life of the owners. Starting from the current level of economic development in China and the actual economic affordability of residents, we can't wait until the housing needs to be overhauled. To this end, while buying public houses and commercial houses, we must book "endowment insurance" for the quality of living. The establishment of this special housing maintenance fund has played a precautionary role and relieved the worries of buyers. Second, the maintenance fund is a reserve fund for overhauling and upgrading the parts and facilities used in houses, which has played a positive role in prolonging the service life of houses and realizing the preservation and appreciation of real estate. Third, commercial housing for sale and public housing are mostly in the same building, which is structurally connected. In general, the local damage to the house and its * * * parts and * * * facilities and equipment will directly affect the vital interests of some owners. With the diversification of housing property rights, if the relevant obligee is unwilling to undertake certain obligations, it is often easy to cause damage to expand and lead to use disputes. The establishment of the maintenance fund can effectively solve the maintenance, renewal and transformation of the * * * parts and facilities of the house, resolve the contradiction between the owners, help the property management company to establish a new cooperative relationship with the owners, and help to clarify the relationship between the property management fee and the maintenance fund.

For the purchase of multi-storey commercial housing, the purchaser shall pay 2% of the purchase price; For the purchase of high-rise commercial housing or multi-storey commercial housing with elevator, the purchaser pays 3% of the purchase price;

If public housing has been purchased, the selling unit shall pay 20% of the sales price of multi-storey residential buildings and 30% of the sales price of high-rise residential buildings. The buyer shall pay 2% of the purchase price;

Demolition and resettlement of the implementation of property rights exchange, resettlement of multi-storey houses by 2% of the resettlement housing assessment price, resettlement of high-rise houses by 3% of the resettlement housing assessment price paid to the demolition;

Other residential houses and non-residential houses in the whole house shall be paid according to the payment standard of the same type of residential maintenance fund;

Self-occupied houses, multi-storey or high-rise houses of development and construction units shall be paid at 2% or 3% of the purchase price of the same kind.

Commercial housing sales are the first time to collect maintenance funds; Commercial housing sales are the prime time to publicize the maintenance fund; Selling commercial housing is a favorable opportunity to collect maintenance funds. The collection of commercial housing maintenance funds of development enterprises is the most critical period, which plays a mainstay role in the collection of maintenance funds and bears the unshirkable first responsibility.

Units selling houses should receive the first maintenance fund in the era of selling houses. When handling the pre-sale permit of commercial housing, the unit selling houses should provide the collection scheme of property management and maintenance funds, and when handling the initial registration procedures of housing property rights, the first maintenance funds collected should be handed over to the Municipal Real Estate Bureau for escrow.

Regarding whether the maintenance funds collected by property management enterprises are subject to business tax, State Taxation Administration of The People's Republic of China 1998 12 15 issued the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Business Tax Related to Fees Collected by Property Management Enterprises, the original text of which was clearly stipulated in Guo Shui Fa [198] No.217:

Local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

Regarding whether business tax is levied on the fees charged by property management enterprises, according to the spirit of the relevant provisions of the Provisional Regulations of the People's Republic of China on Business Tax and its implementation rules, we hereby notify you as follows:

Property management companies collect water, electricity, gas (coal), maintenance funds and rent on behalf of relevant departments, which belongs to the "agency" business in the business tax "service industry" tax item. Therefore, the water, electricity, gas (coal), maintenance fund and rent collected by the relevant departments of the property management enterprise are not subject to business tax, but the fee income obtained from the agency business should be subject to business tax.

The property shall not use the maintenance fund during the warranty period. Man-made damage to housing parts and facilities, the responsible person shall bear the maintenance costs, and shall not use the maintenance fund. If the responsible person cannot be determined, the maintenance cost shall be shared according to the benefit principle:

(a) in the property management area, the professional management department is responsible for the maintenance and management of the facilities outside the residential building, and the rest of the maintenance costs are shared by all property owners according to the proportion of the construction area;

(2) The maintenance cost of the * * * housing part and the * * housing facilities and equipment in the residential building shall be shared by all the property owners in the residential building in proportion to the construction area;

(3) If the house has two or more unit doors, the maintenance cost of facilities and equipment used by all owners of a unit door shall be shared by all owners of the unit door in proportion to their own construction area.

(4) The development enterprise should share the maintenance cost according to the above principles according to the proportion of unsold housing area to the total housing area.