When will the deed tax maintenance fund be paid?

1. When will the deed tax and maintenance fund of the new house be paid?

House deed tax payment period

According to Article 9 of the Deed Tax Law of People's Republic of China (PRC), the deed tax obligation occurs on the day when the taxpayer signs the land and house ownership transfer contract, or the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.

The payment period of deed tax is divided into the following situations according to the payment method of house purchase:

1. One-time payment: within one month after signing the house purchase contract.

2. Mortgage/provident fund loan: It must be paid within one month after the mortgage formalities are completed and the pawn contract is signed.

3. Installment payment: It must be paid within one month after signing the house purchase contract.

If the deed tax is not paid within the required time limit, a late fee will be charged. Daily late payment fee = deed tax payable multiplied by five ten thousandths.

Time limit for payment of maintenance fund

Under normal circumstances, the collection standard of public maintenance funds is determined by local real estate administrative departments according to local practices, and paid according to the share of 2% to 3% of the total purchase price of the buyer. The public maintenance fund collected belongs to the community owners and is not included in the housing sales income.

The owner shall pay the house repair fund before the house is delivered. The first phase of housing special maintenance funds, the owners can be directly deposited in the housing special maintenance fund account, can also be entrusted to the real estate development company to pay. Commissioned by a real estate development company, the real estate development company shall, within 30 days from the date of receiving the special housing maintenance funds, deposit the entrusted special housing maintenance funds into the special housing maintenance fund account.

Second, the significance of house deed tax

Deed tax is a kind of property tax levied on property owners with real estate whose rights and interests have changed. Taxable scale includes: the sale, gift and exchange of land use rights, the sale, gift and exchange of houses.

The standard for residential houses is to pay 3% of the total house price or 1.5% or 1%, and the detailed share of each house should be determined according to the relevant national policies, such as the purchase period, unit price, purchase area and whether it is 1 purchase. Non-residential houses shall be paid at 3% of the total house price.

The calculation formula of deed tax payable is: tax payable = tax basis multiplied by tax rate. Deed tax payable is calculated in RMB. If the change of ownership of land and house is settled in foreign exchange, it will be converted into RMB according to the central exchange rate of RMB shopping malls published by the People's Bank of China on the date when the tax obligation occurs.

The economic level of China citizens is also constantly improving, and more and more citizens will choose to buy real estate. When buying a house, they should clearly know the expenses that should be paid in advance, and they also need to pay the corresponding taxes and fees, including deed tax and maintenance fund. When calculating the above taxes and fees, it should also be decided according to the collective area of the house and local policies.