Deed tax and overhaul fund

In the real estate transaction, besides the house price, there are many expenses to pay attention to, including deed tax and overhaul fund. This article will explain these two fees in detail and how to operate them.

What is deed tax?

Deed tax refers to the taxes and fees that need to be paid in the process of buying and selling houses, also known as real estate transaction tax. Paying deed tax is the obligation of the buyers, and it is generally paid by the buyers to the local tax authorities within 30 days after the transaction is completed.

The calculation formula of deed tax is: deed tax = house transaction price × deed tax rate. The deed tax rate varies according to the regulations of different regions, and is generally between 1% and 3%. For example, a certain area stipulates that the deed tax rate is 1.5%. If the transaction price of the house is 1 10,000 yuan, the deed tax is required to be paid10.5 million yuan.

How to pay the deed tax?

Paying deed tax requires the following steps:

1. Go to the local tax department to go through the deed tax payment formalities and submit the purchase contract, identity certificate and other related materials.

2. After the tax authorities check the information correctly, inform the buyers of the amount of deed tax to be paid.

3. Property buyers pay deed tax and receive deed tax payment certificate issued by tax authorities.

4. Property buyers will pay the deed tax payment certificate to the housing transaction intermediary or the housing ownership transfer registration department.

What is overhaul fund?

Overhaul fund refers to the funds paid by the owners in proportion to the pool area for the maintenance of public parts and public facilities. It is the owner's obligation to pay overhaul fund, which is generally collected and managed by the property management company or the owners' committee.

The payment standard in overhaul fund varies according to the regulations of different communities, generally ranging from per square meter 1 yuan to 3 yuan. For example, a certain district stipulates that the overhaul fund standard is 2 yuan per square meter. If an owner's pool area is 100 square meter, it needs to be paid to overhaul fund, 200 yuan.

How to pay in overhaul fund?

Paying overhaul fund requires the following steps:

1. The property management company or the owners' committee issues the Notice of Payment of overhaul fund to the owners, informing them of the amount of overhaul fund to be paid and the payment period.

2. The owner shall pay the overhaul fund in proportion to the pool area and keep the payment voucher.

3. The property management company or the owners' committee collects the owner overhaul fund and manages the use.