How to calculate the deed tax for buying a new house and the housing maintenance fund?

20 17 what is the deed tax collection standard and housing maintenance fund for new and second-hand houses? What are the regulations in the areas of Beishangguangshen and non-Beishangguangshen? What are the deed tax collection standards and maintenance funds in various regions?

Whether it is a new house or a second-hand house, the deed tax must be paid for the transfer of real estate; In addition, buyers who buy new houses have to pay the housing maintenance fund. What is the charging standard of new house maintenance fund? Under what circumstances can property buyers use the housing maintenance fund?

A, 20 17 new house deed tax collection standard:

Whether it is a new house or a second-hand house, you need to pay a certain percentage of deed tax when buying or selling a house or giving it away. The current deed tax rate is 3% of the real estate transaction price. However, there are exemptions, and new houses and second-hand houses are implemented according to the following provisions:

(1) Non-Beishangguang area

1. Purchase the first suite: if the house area is less than 90m2, the deed tax rate is1%; If the building area is greater than 90 ㎡, the deed tax rate is 1.5%.

2. Buy a second suite: if the house area is ≤ 90m2, the deed tax rate is1%; If the construction area is more than 90 ㎡, the deed tax rate is 2%.

3. Buy three or more houses and non-houses: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction.

20 17 what is the deed tax collection standard and maintenance fund for new houses?

(2) Beishangguang area

1, the deed tax payment standards in Beijing and Shenzhen are the same, and the specific payment standards are shown in the following figure:

20 17 what is the deed tax collection standard and maintenance fund for new houses?

2. The deed tax payment standards in Shanghai and Guangzhou are the same, and the specific payment standards are shown in the following figure:

20 17 what is the deed tax collection standard and maintenance fund for new houses?

2. What is the proportion of the new house maintenance fund?

When selling commercial housing, the purchaser and the selling unit shall sign the relevant maintenance fund payment agreement, and the purchaser shall pay the maintenance fund to the selling unit (developer) according to the proportion of 2-3% of the purchase price. The maintenance fund collected by the developer belongs to all owners and is not included in the residential sales income.

Payment standard of special maintenance funds: 90 yuan/㎡ for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan/㎡ for multi-storey buildings (including villas) (the standards of housing maintenance funds in different places are linked to the economic level, and the specific collection standards are slightly different);

Housing maintenance fund = cost per square meter of construction area × proportion × area.

Note: The specific standard of maintenance fund is determined by the local real estate administrative department, so the proportion of maintenance fund varies from region to region. It is recommended that buyers go to the website of the local government or the website of the Housing Authority for details.

3. Under what circumstances can property buyers use the housing maintenance fund?

Housing maintenance fund can be used for major and medium-sized repairs and renovation projects of the main structure, public parts or public facilities and equipment after the expiration of the housing warranty period:

(The above answers were published on 20 17-03-28. Please refer to the actual situation for the current purchase policy. )

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