How to calculate deed tax and maintenance fund?

Under normal circumstances, the collection standard of public * * * maintenance fund is determined by the local real estate department according to the local actual situation, and paid according to the proportion of 2% ~ 3% of the total purchase price of the purchaser. The public * * * maintenance fund collected belongs to all property buyers in the community and is not included in the housing sales income. Previously, the relevant departments have issued new standards, canceled the previous provision of paying public maintenance fund at 2% ~ 3% of the total house price, and updated it to pay public maintenance fund at per square meter 100 yuan for multi-storey houses; High-rise cast-in-place structure per square meter 150 yuan; 200 yuan of high-rise frame-shear structure; According to the installation cost of different residential buildings, the public maintenance foundation is different.

Housing maintenance fund can be used for large and medium-sized repair and renovation projects of the main structure, public parts or public facilities and equipment of the house after the warranty period expires.

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, staircases, 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.

Second, the new house deed tax collection standards

Whether it is a new house or a second-hand house, as long as the property rights of the house need to be transferred, a certain percentage of deed tax must be paid. Generally, this fee is paid by the person who accepts the property right. At present, the collection standard of deed tax in China is 3%-5%, and various regions stipulate specific collection standards within this range according to local economic development. At present, except Guangzhou, Guangzhou and Shenzhen, other regions in the country implement preferential tax rates.

The tax rate for the first home with an area of 90 square meters or less is1%; If the area of the first suite exceeds 90 square meters, the deed tax rate is 1.5%. The second set of improved housing, with a housing area of 90 square meters or less, has a tax rate of1%; If the area exceeds 90 square meters, it will be levied at the tax rate of 2%. Those who exceed the third set of housing cannot enjoy preferential policies and are levied at the tax rate of 3%.