How to pay the deed tax of shops and the public maintenance fund?

Deed tax and public maintenance fund payment

1. For the sale of public housing, the special maintenance fund for housing shall be deposited in accordance with the following provisions: the owner shall deposit the special maintenance fund for housing according to the construction area of the property he owns, and the amount of the first special maintenance fund for housing shall be 2% of the local housing reform cost per square meter of construction area.

2. Some units selling houses shall withdraw special maintenance funds for houses at one time according to the principle of multi-storey not less than 20% and high-rise not less than 30%.

Deed tax and public maintenance fund charging standard

65438+

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

3. It is stipulated in the Measures for the Administration of Residential Special Maintenance Funds that the use of residential special maintenance funds must be approved by the real estate department or the corresponding management department before it can be carried out. Owners should successively apply to the relevant housing authority, housing safety appraisal department, audit bureau, specialized banks and other departments for professional appraisal of housing safety, audit the budget and final accounts of maintenance plans, hire construction units to maintain construction, and apply for funds allocated by specialized banks.