What deed tax and maintenance fund does the real estate license need to pay?

Deed tax is a tax levied on the undertaker when the ownership of land and house is transferred. The current Provisional Regulations on Deed Tax in People's Republic of China (PRC) came into effect on June 1997+ 10/day. Enterprises and individuals that have acquired the ownership of land and houses in China shall pay deed tax according to law. The above-mentioned ways to obtain land and house ownership include the following: transfer of state-owned land use rights, transfer of land use rights (including sale, gift and exchange), and sale, gift and exchange of houses.

Maintenance fund, also known as "public maintenance fund" and "special maintenance fund", refers to the fund that the owners of residential properties pay a certain standard of money to a special account for the maintenance of public parts and facilities in the property area, and authorize the owners' committee to manage and use it in a unified way.

The maintenance fund is raised by the owners of the property, who enjoy the ownership of the maintenance fund according to the proportion of payment, but the right to use it belongs to all owners, and individual owners may not withdraw all their own maintenance funds from the bank. The maintenance fund is combined with a specific house, exists with the existence of the house, and is also lost with the existence of the house, and does not change because of the change of the specific owner. When the house property right is changed to a new owner, the maintenance fund should also be renamed from the old owner to the new owner.

When the buyer purchases the house from the developer and handles the property right transfer, the maintenance fund shall be paid to the commercial bank designated by the real estate department in the district where the property is located according to the ratio of 2% to 3% of the total house price. The specific collection standard of maintenance funds is determined by the local real estate administrative departments according to local conditions. The maintenance fund shall be established under the unified supervision of the real estate management department where the property is located and managed and used by the property management company.