I don't know how to calculate deed tax and housing maintenance fund.

I don't know how to calculate deed tax and housing 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 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).

How to calculate the deed tax and maintenance fund of Shiyan's current house? 1. About deed tax policy.

(a) for individuals to buy ordinary housing, and the housing belongs to the family (members include buyers, spouses and minor children, the same below), the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax shall be levied at the reduced rate of 1%.

For details, please refer to China Finance and Taxation Network: Notice of State Taxation Administration of The People's Republic of China of Ministry of Finance and Ministry of Housing and Urban-Rural Development on Adjusting Deed Tax and Personal Income Tax Preferential Policies in Real Estate Transactions: dcetax. /ntax/apps/laws/index . PHP/law text/laws content？ LawSerialNo = 9d 068 c 869 FD 3 e 03 fc 606 EC 297 fcd 00 be & amp； $ term= the only house

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

How to calculate the house deed tax and house maintenance fund in Zhangjiagang is stipulated as follows: for the first set of buyers, the deed tax below 90 square meters 1%, the deed tax above 90 square meters 1.5%, for the second set of buyers, the deed tax below 90 square meters 1.5%, the deed tax above 90 square meters 2% and the deed tax above three sets 3%.

The maintenance fund is 2% of the total house price.

How to calculate the deed tax for buying a new house and the housing maintenance fund? The deed tax is paid for the first set of ordinary houses below 90 square meters at 65438+ 0% of the total house price. For the property with an area of more than 90 but less than 144 square meters, the deed tax is1.5%; /kloc-3% over 0/44 square meters.

The deed tax for non-first ordinary housing, non-ordinary residential property and non-residential property is 3%.

Regions can be adjusted, and some regions will adjust the upper tax rate to 2% and 4%.

1. The owners of commercial housing and non-residential housing shall deposit special housing maintenance funds according to the construction area of their own property, and the amount of the first special housing maintenance funds deposited per square meter of construction area is 5% to 8% of the local housing construction and installation project cost per square meter.

The municipal, city and county people's * * * construction (real estate) departments shall, according to local conditions, reasonably determine and announce the amount of the first-phase residential special maintenance fund deposited per square meter of construction area, and make timely adjustments.

2, the sale of public housing, residential special maintenance funds deposited in accordance with the following provisions:

(1) The owner shall deposit the special maintenance fund for the house according to the construction area of the property he owns, and the amount of the first special maintenance fund for the house per square meter of construction area shall be 2% of the local housing reform cost price.

(two) units selling houses shall, in accordance with the proportion of not less than 20% of multi-storey houses and not less than 30% of high-rise houses, draw a one-time special maintenance fund for houses from the sales funds.

How to calculate the deed tax on house purchase and special maintenance funds? According to the area, 90% is equal to 0.5% of the total price of 1%/90-65438+ and 3% of the total price above 144.

Maintenance funds refer to local standards.

How to calculate the deed tax of the house and overhaul fund? Deed tax for the first suite with a building area of less than 90 square meters 1%, deed tax for 90- 144 square meters 1.5%, and deed tax for 144 square meters/3%.

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 charged by the developer is the same as that of all owners, and it 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 department, so the proportion of maintenance fund varies from region to region. Fang Tianxia recommends that buyers go to the local website or the website of the Housing Authority for details.

How to calculate housing maintenance fund and deed tax? Housing maintenance fund is paid at 2% of the total house price.

It is the first ordinary residential property under the name of the buyer, less than 90 square meters, and the deed tax is paid according to 1% of the total property price; It is the first ordinary residential property in the name of the Buyer, with an area of more than 90 square meters and less than 144 square meters, and the deed tax shall be paid at 1.5%; It is the first ordinary residential property under the name of the buyer, which is larger than 144 m2, and the deed tax is paid at 3%. The deed tax for the first suite of non-purchasers, non-residential properties and non-ordinary residential properties shall be paid at 3%.

How to calculate the deed tax for the first apartment in Hefei and the house maintenance fund;

1. If the purchased property exceeds 144 square meters, the deed tax shall be 3% of the total house price;

2. If the purchased property does not exceed 144 square meters, the deed tax is 65438+ 0.5% of the total house price;

3. Take the first suite as an example. If the purchased property does not exceed 90 square meters, only the deed tax is 65438+ 0% of the total house price.

Collection of public maintenance funds:

1. Residential maintenance fund: deposited at the standard of 2%;

2. Non-residential maintenance fund: deposited according to the standard of 1%;

3. The deposit standard of commercial residential maintenance fund is: 49 yuan/m2 for brick-concrete residential buildings, 55 yuan/m2 for residential buildings without elevator frame structure, 6 1 4th floor for residential buildings with elevator frame structure, 61yuan/m2 for residential buildings with elevator frame structure, and 0/5th floor for residential buildings with elevator.

Public maintenance funds are charged according to different standards in various places, and now they are charged according to how much per square meter.

Take Beijing as an example: multi-storey 100 yuan /m2, high-rise 200 yuan /m2.

Deed tax: first-time house purchase 1%, 90- 144 m2 1.5%, 144 m2 3%.

How to calculate the deed tax and maintenance fund for housing transactions in Jiangxi Province? It is stipulated that the maintenance fund should be paid only when buying a new house, and the amount is 2% of the total purchase price.

According to the deed tax, the premise for the buyer to buy the first commercial house is that the deed tax of less than 90 square meters is 1%, and the deed tax of more than 90 square meters is 1.5%.

Prerequisites for the second set of purchase: deed tax of less than 90 square meters 1.5%, deed tax of more than 90 square meters 2%.

The deed tax for three or more sets is 3%