How to calculate deed tax and maintenance fund for high-rise buildings exceeding 150?

How to calculate the deed tax and maintenance fund for high-rise buildings exceeding 150 square meters? According to the regulations, individuals purchase houses at different tax rates based on the current deed tax policy. If an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters, the deed tax shall be executed according to 1%; If the apartment area is 90 square meters to 144 square meters, the tax rate will be halved, that is, the effective tax rate will be 2%; If the purchased residential unit area exceeds 144 square meters, the deed tax rate is 4%. The purchase of non-ordinary houses, two or more houses and commercial investment properties are taxed at the rate of 4%.

How to calculate the deed tax and maintenance fund in Chuzhou? Pay the maintenance management fund when buying a house, and pay extra diplomatic money when buying a house. The Notice on Collecting Maintenance Funds for * * * parts and * * * facilities of houses requires that "all buyers of newly-built commercial houses within the administrative area of this Municipality shall pay maintenance funds for * * * parts and * * facilities of public houses. 2% of the house purchase price shall be paid in full when the title deed is transferred. "

20 15-6 how to calculate the deed tax and maintenance fund for the first phase maintenance fund of newly-built commercial housing? Real estate developers pay 3%-4% of the cost per square meter of construction area; Property buyers pay 2%-3% per square meter of construction area. ■ Before the establishment of the owners' committee, the maintenance fund shall be supervised by the district and county real estate management departments where the property is located, and the principal and interest shall be owned by the owners, and no unit or individual may use it. After the establishment of the owners' committee, it shall sign an entrustment agreement with the city's commercial banks to open a maintenance fund account in the property management area for the overhaul, renewal and transformation of residential parts and facilities after the warranty period expires.

Evaluate the price and area according to whether the house is purchased for the first time. , the payment method is as follows:

1, mapping fee 1.36 yuan/square;

2. Appraisal fee is 0.5% (appraisal amount is allowed to float);

3. The assessed amount of deed tax is the first 90 flat 1%, 90 flat to 144 flat 1.5%, which is more than 144 flat or not the first 3%;

4. Transaction fee 3/ square;

5. The production cost is 80 yuan, (stamp duty on works is 5 yuan);

6. The maintenance fund shall be paid at 2% of the house price.

Guanyun's house deed tax and maintenance fund are calculated according to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Housing and Urban-Rural Development of the Ministry of Finance on Adjusting Preferential Policies for Individual Income Tax on Real Estate Transactions (Cai Shui [2010] No.94):

First, the first suite payment provisions are as follows:

1. If an individual purchases an ordinary house, and the house is the only house in the family, and the unit area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%;

2. If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be1.5%;

3. If the area of the purchased dwelling exceeds 144 square meters, the deed tax rate is 3%.

Second, the second suite payment provisions are as follows:

Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 3%.

According to the Measures for the Management of Maintenance Funds for Residential Facilities and Equipment jointly issued by the Ministry of Housing and Urban-Rural Development and the Ministry of Finance * * * *:

1. For the sale of commercial housing, the purchaser and the selling unit shall sign the relevant agreement on the payment of housing maintenance fund, and the purchaser shall pay the housing maintenance fund to the selling unit at the rate of 2-3% of the purchase price.

2. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income.

3. The current deposit standard of the first special maintenance fund is: 90 yuan/m2 for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan/m2 for multi-storey buildings (including villas).

Which is higher, deed tax or maintenance fund? According to the Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting the Preferential Policies for Individual Income Tax in Real Estate Transactions (Cai Shui [2010] No.94):

First, the first suite payment provisions are as follows:

1. If an individual purchases an ordinary house, and the house is the only house in the family, and the unit area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%;

2. If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the effective tax rate will be 2%;

3. If the area of the purchased dwelling exceeds 144 square meters, the deed tax rate is 3%.

Second, the second suite payment provisions are as follows:

Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 3%.

According to the Measures for the Management of Maintenance Funds for Residential Facilities and Equipment jointly issued by the Ministry of Housing and Urban-Rural Development and the Ministry of Finance * * * *:

1. For the sale of commercial housing, the purchaser and the selling unit shall sign the relevant agreement on the payment of housing maintenance fund, and the purchaser shall pay the housing maintenance fund to the selling unit at the rate of 2-3% of the purchase price.

2. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income.

3. The current deposit standard of the first special maintenance fund is: 90 yuan/m2 for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan/m2 for multi-storey buildings (including villas).

Difference between deed tax and maintenance fund. Deed tax is a kind of property tax levied on the owner of the real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.

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 amount to a special account for the maintenance of public parts and facilities and equipment 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.

How much is the deed tax and maintenance fund for the second suite of high-rise buildings? The deed tax is 1.5%.

Maintenance funds vary from place to place. General 100-200 yuan /m2.

How to calculate the deed tax and maintenance fund of the second-hand house If the second-hand house itself has a maintenance fund, you don't have to pay it. Just go through the transfer formalities of the maintenance fund. If the second-hand house itself does not have a maintenance fund, it is generally not necessary to pay. Deed tax is to be paid. For the first suite, it is 1% if the area is less than 90 square meters, 1.5% for 90 to 144 square meters, 3% for 144 square meters and above, and 3% for the second suite.

Which is more expensive, deed tax or maintenance fund, depends on the nature, area and quantity of the house to determine the deed tax.

The housing maintenance fund is 2%,

70 years of land use rights, commercial housing purchase,

Deed tax, the first purchase of the buyer is less than 90 square meters 1%, and the purchase of the buyer is more than 90 square meters 1.5%.

Deed tax for the second suite below 90 square meters 1.5%, and deed tax for the second suite above 90 square meters is 2%.

The deed tax for three or more sets is 3%.

In 40 years and 50 years, the land use right merchants buy houses and commercial houses, regardless of the area and the number of sets, which are all 3% deed tax.