What is the 2015 New Home Deed Tax Collection Standard and Repair Fund

The deed tax is the tax that must be paid by the state in the sale and purchase of houses, and is generally levied at the tax rate of the house price indicated in the contract (except for the preferential deed tax of the housing fair), and the deed tax is collected by the state.

Overhaul is also known as maintenance, and each region has its own terms for the use of maintenance;

Taking Chongqing as an example: if you buy a pre-sold commercial house, the buyer shall directly deposit the first phase of the special maintenance fund of the property into the special account for the maintenance fund of the property when filing and registering the pre-sale contract. The deposit criteria for the main urban area are:

If there is an elevator, it shall be deposited at 80 yuan per square meter of construction area; If there is no elevator, it shall be deposited at 50 yuan per square meter of construction area.

Hello! 1. The latest new house deed tax collection standard:

Whether it is a new house or a second-hand house, when the house is sold or gifted, a certain percentage of the deed tax needs to be paid. When there is a change in the property rights of the house, the person who receives the property rights needs to pay a certain percentage of the deed tax to the state. The current deed tax rate is still 3% for real estate transactions**.

However, there are exemptions and exemptions, and both new and second-hand houses are implemented in accordance with the following provisions:

1. If you are buying your first house: when the area of the transaction house is less than or equal to 90 square meters, the deed tax rate is 1%; When the area of the transaction house is greater than 90 square meters, the deed tax rate will be halved on the original basis, that is, the deed tax rate will be.

2. If you buy a second house: when the area of the transaction house is less than or equal to 90 square meters, the deed tax rate is 1%; When the area of the house to be traded is greater than 90 square meters, the deed tax rate is 2%;

3. If the new or second-hand house you buy is a third house or more units: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction or reduction.

2. What is the proportion of public maintenance of new houses?

When the commercial housing is sold, the buyer and the selling unit shall sign an agreement on the payment of maintenance**, and the buyer shall pay the maintenance ** to the selling unit (developer) according to the proportion of 2-3% of the purchase price**. Repairs** collected by the developer are jointly owned by all owners and are not included in the residential sales revenue.

The standard of special maintenance funds is: 90 yuan square meters for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan square meters for multi-storey buildings (including villas) (the standard of housing maintenance in various places is linked to the economic level, and the specific charging standards are slightly different);

Housing maintenance** = cost price per square meter of floor area x proportion x area.

However, it should be noted that the specific standard of maintenance ** is determined by the local real estate administrative department, so there are certain differences in the proportion of maintenance ** between regions.

3. Under what circumstances can I use house repairs**?

Housing repair** can be used for major and medium repairs and renovation projects of the main structure, public parts or public facilities and equipment of the house after the expiration of the house warranty period.

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

Public areas refer to outdoor walls, hallways, stairwells, corridors, etc.;

Public facilities and equipment refer to the water and sewage pipes and equipment, distribution cables and equipment, elevators, public lighting, fire protection facilities, green spaces, roads, ditches, non-operating parking garages, public welfare cultural and sports facilities and other common facilities and equipment jointly owned and used by the owners in the housing and related supporting areas.

Hope, thank you.

2015 New Housing Deed Tax Collection Standards and Maintenance** Mainly based on the size of the area and whether it is a first-time home buyer:

1. Deed tax for the first time to buy a house: the assessed amount is within 90 square meters and within 144 square meters, and more than 144 square meters or not 3% for the first time;

2. Pay for maintenance** at about 2% of the house price

According to the Ministry of Housing and Urban-Rural Development and the Ministry of Finance jointly issued the "Management Measures for the Maintenance of Common Facilities and Equipment in Common Parts of Housing":

1. When the commercial house is sold, the buyer and the selling unit shall sign an agreement on the payment of housing maintenance, and the buyer shall pay the housing maintenance to the selling unit according to the proportion of 2-3% of the purchase price.

2. The maintenance ** collected by the selling unit on behalf of the seller is jointly owned by all owners and is not included in the residential sales income.

3. The current standard for the deposit of special maintenance funds for the first phase is: 90 yuan square meters for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan square meters for multi-storey buildings (including villas).

According to the notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of the State Administration of Taxation on adjusting the preferential policies for individual income tax on deed tax in real estate transactions (Cai Shui [2010] No. 94).

1. The payment regulations for the first house are as follows:

1. If an individual purchases an ordinary house, and the house is the only house of the family, and the unit area of the ordinary commercial house purchased is less than 90 square meters (including 90 square meters), the deed tax shall be implemented at 1%;

2. If the unit area is between 90 square meters and 144 square meters (including 144 square meters), the tax rate will be reduced by half, that is, the effective tax rate will be 2%;

3. If the area of the purchased residential unit is more than 144 square meters, the deed tax rate shall be levied at 3%.

2. The payment regulations for the second suite are as follows:

The purchase of non-ordinary housing, two or more houses, and commercial investment properties (shops, office buildings, business apartments, etc.) are taxed at a rate of 3%.

The deed tax is subject to a range of 3% to 5%. The implementation of the range tax rate is to take into account the imbalance in China's economic development and the actual situation of large differences in the economy of various regions. Therefore, the people** of all provinces, autonomous regions and municipalities directly under the Central Government can decide within the range of 3% and 5% tax rate regulations according to the actual situation of the region.

The proportion of maintenance funds shall be paid to the commercial bank designated by the real estate department of the city where the property is located according to the standard of 2% to 3% of the total house price or 100 to 200 yuan per square meter when the buyer purchases the house from the developer and handles the transfer of property rights. The specific collection standards for maintenance funds shall be determined by the local real estate administrative departments according to local conditions.

1. Deed tax: 3% of the total house price

1%: First time buyers, ordinary houses with a floor area of less than 90 square meters: first time buyers, ordinary houses with a construction area of 90 square meters - 144 square meters 3%: non-ordinary houses or non-first home buyers.

Buyers pay 1% for home maintenance**, while developer pays for maintenance** depending on whether the commercial property is equipped with an elevator or not.

For commercial residences without elevators, the development and construction units and buyers shall each deposit and maintain at 1%**; For commercial residential buildings equipped with elevators, the development and construction unit shall deposit and maintain at 1% of the buyer**. The details are subject to the local announcement.

1% of the deed tax below 90 square meters, and more than 90 square meters; Maintenance ** 63 yuan for products without elevator, 92 yuan for products with elevator.

According to whether it is the first time to buy a house, the appraisal price, the area, etc., the payment is as follows:

1. Deed tax: the first purchase appraisal amount is within 90 square meters and within 144 square meters, and the buyer pays more than 144 square meters or 3% for the first time;

2. Maintenance** shall be paid to the commercial bank designated by the real estate department of the district where the property is located in accordance with the proportion of about 2% of the total house price.