What's the difference between maintenance fund and deed tax?

Different payment methods, different payment methods.

What's the difference between maintenance fund and deed tax?

1. Different payment methods:

Deed tax is a kind of property tax levied on 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 refers to the fund that the owners of residential property pay a certain amount of money 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.

2. Different payment methods:

The deed tax of commercial housing needs to be paid within 90 days after the filing date. According to the provisions of Article 32 of People's Republic of China (PRC) Tax Collection and Management Law, if the taxpayer fails to pay the tax within the prescribed time limit and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax to be paid within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of tax payment.

The owner shall pay the house maintenance 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 enterprises to pay. Entrusted by a real estate development enterprise, the real estate development enterprise shall, within 30 days from the date of receiving the housing maintenance fund, deposit the housing special maintenance fund into the housing special maintenance fund account.

Public maintenance fund charging standard:

1. The housing maintenance fund shall be charged according to a certain proportion of the purchase price, and the charging standard shall be 2% of the total purchase price.

2. The charging standard of the housing maintenance fund depends on whether it is a multi-storey house, and the charging standard is different for different housing structures. Take Beijing as an example. If it is a multi-storey residence, the current charging standard is 100/ m2, and if it is a high-rise building, the charging standard is 200/ m2. The charging standards are different for different buildings. In order to improve the quality of public infrastructure construction, we must do a good job of maintenance regularly, so as to improve the quality of public infrastructure construction.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: deed tax law of People's Republic of China (PRC).

Article 1 Taxpayers who transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.

Article 2 The term "transfer of ownership of land and houses" as mentioned in this Law refers to the following acts: (1) transfer of land use rights; (two) the transfer of land use rights, including sale, gift and exchange; (three) the sale, gift and exchange of houses. The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right. Where the ownership of land and houses is transferred by means of capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law.

Article 3 The deed tax rate is 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the People's Congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.