What is the standard of deed tax collection and maintenance fund collection for new houses?

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.

(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:

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

Second, the new public * * * maintenance fund ratio

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 suggests that buyers go to the local government website or the website of the Housing Authority for details.

Three, the use of housing maintenance fund conditions

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:

① The main load-bearing structure of the house includes foundation, internal and external load-bearing walls, columns, beams, floors and roofs.

(2) Public parts refer to outdoor walls, hallways, stairs, corridors, etc. ;

(3) Public facilities and equipment refer to water supply and drainage pipelines and equipment, distribution cables and equipment, elevators, public lighting, fire-fighting facilities, green spaces, roads, ditches, non-operating parking garages, public sports facilities and other facilities and equipment used by the owners in the houses and related supporting areas.

Supplementary information:

Deed tax is a kind of tax that the state must pay when selling houses. Generally, the tax is levied at the rate of 1.5/ 100 of the house price specified in the contract (except for the deed tax concessions of the housing fair), and the deed tax is collected by the state. There is no doubt that both the sale of commercial housing and the sale of stock houses must be paid.

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.

References:

Baidu Baike house deed tax