How is the deed tax and home repair fund calculated for buying a new home?

The purchaser shall pay 2% of the purchase price to the selling unit for maintenance**. Repairs** collected by the selling unit on behalf of the owner are jointly owned by all owners and are not included in the residential sales revenue. The proportion of maintenance charges shall be determined by the people's real estate administrative departments of provinces, autonomous regions and municipalities directly under the Central Government.

For the first ordinary residential property of less than 90 square meters, the deed tax shall be paid at 1% of the total price of the property; For properties greater than 90 square meters and less than 144 square meters, the deed tax is; 3% for those larger than 144 square meters.

For non-first ordinary residences, non-ordinary residential properties and non-residential properties, the deed tax is 3%.

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

1. The owners of commercial residential buildings and non-residential owners shall deposit special residential maintenance funds according to the construction area of the property they own, and the amount of special residential maintenance funds deposited in the first phase per square meter of construction area shall be 5% to 8% of the cost per square meter of local residential construction and installation projects.

The competent departments of the people's construction (Xinwowang real estate) of municipalities directly under the Central Government, cities and counties shall, according to the situation of the region, reasonably determine and announce the amount of special maintenance funds for the first phase of residential buildings per square meter of construction area, and adjust them in a timely manner.

2. In the case of public housing, special residential maintenance funds shall be deposited in accordance with the following provisions:

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

2) The sales unit shall withdraw the special residential maintenance funds from the sales proceeds in a lump sum according to the sales price of multi-storey residential buildings not less than 20% of the sales price and high-rise residential buildings not less than 30% of the sales price.

Before buying a house, many people will make some plans for their funds, because in addition to paying for the house in the process of buying a house, there are many other expenses to pay, such as deed tax, maintenance**, etc., which must be planned in advance, otherwise it is very likely that the funds will be insufficient. So, how is the new home deed tax and repairs** calculated? What do I need to pay attention to when buying a house and paying deed tax?

Let's find out together.

According to the relevant regulations of our country, the deed tax collection standard for new houses is in the range of 3%-5%, if it is the first house and the area is less than 90 square meters, the tax rate will be charged at 1%, and if it exceeds 90 square meters, it will be charged according to the future. The developer of new house maintenance is paid at 3%-4% of the cost price per square meter of construction area, and the buyer pays at 2%-3%.

What do I need to pay attention to when buying a house and paying deed tax?

1. Local deed tax rate.

Although the deed tax for the purchase of a house is set by the state, the tax rate for the house varies from place to place. In addition, the land deed tax rate standard in each region has also been adjusted, but the trend of housing prices is still difficult to control, the main reason is the scarcity of land resources, and the state has always attached great importance to land revenue, because this part is a very big cake, no one can give up.

2. Consider the purchase price.

The amount of deed tax paid when buying a house is calculated according to the purchase price, and for a reasonable purchase price ** property, the land deed tax will be paid according to the relevant local regulations, and the local tax bureau will give a tax payment base approved according to the purchase **. However, if the purchase price is unreasonable, the tax bureau will give an approved tax base.

3. Pay the deed tax directly.

Nowadays, many developers do not collect deed tax in a standard process, so buyers should pay attention when buying a house, and the developer will contact the buyer to hand over the house after the loan is approved, so the deed tax needs to be paid at this time.

Article summary: The above is all about how to calculate the deed tax and maintenance of the new house and what to pay attention to when buying a house and paying the deed tax, I hope it will be helpful to you. If you want to know more about it, please stay tuned to Qeeka Home.

The calculation of new house maintenance** is paid by the developer at the cost price of 3%-4% per square meter of construction area, and the buyer pays at 2%-3%.

The calculation of the deed tax of the new house should be calculated according to the area and the use of the house, and the deed tax collection standard for the new house is in the range of 3%-5%, if it is the first house and the area is less than 90 square meters, the tax rate will be charged at 1%, and if it exceeds 90 square meters, it will be charged according to the collection.

1. The use of housing maintenance funds.

The use of the housing maintenance fund shall follow the "double 2 3 special majority principle", that is, the owners who account for more than two-thirds of the total area of the building and more than two-thirds of the total number of people discuss the use of proposals. According to the "Measures for the Management of Special Residential Maintenance Funds", the use of special residential maintenance funds must ultimately be filed and approved by the real estate administrative department or the corresponding management department before it can be completed. The owner has successively gone to the relevant housing management bureau, housing safety appraisal department, audit bureau, special account bank and other departments to handle nine major matters, such as housing safety professional appraisal application, maintenance plan budget and final account audit, hiring construction unit to carry out maintenance construction, and applying for special account bank allocation.

2. What is the scope of use of building maintenance**?

The scope of use of building maintenance** includes the following:

1.It mainly includes the public parts of the community and the common facilities and equipment. Common parts are those that are shared by the owners of a single dwelling or the owners of a single dwelling and the non-domestic owners who are structurally connected to it.

Shared facilities and equipment, generally including elevators, antennas, lighting, fire-fighting facilities, green spaces, roads, street lights, ditches, pools, wells, non-operating parking lots or garages, public welfare cultural and sports facilities, and houses used by shared facilities and equipment.

Hello, 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;

Deed tax: 1% for the first and second sets below 90 square meters, 4% for more than three sets (including three sets), 2% for the first two sets of more than 90 square meters, and 4% for more than three sets (including three sets) for maintenance**: For commercial residences equipped with elevators, the development and construction unit shall pay for maintenance according to 1 5, and the buyer shall pay for maintenance according to 1**.

For commercial residential buildings without elevators, the development and construction units and buyers shall each deposit and maintain **;

Public Repairs**.

It is paid at the time of delivery, which is generally 2% of the total house payment;

The deed tax is calculated according to the floor area of the purchase, 1% of the total price for the first house with a floor area of less than 90 square meters, between 90 and 144 square meters, and 3% if the construction area is more than 144 square meters.

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%.

Housing Public Repair** Algorithm:

1. For the first phase maintenance of new commercial housing**, the real estate developer shall pay 3%-4% of the cost price per square meter of construction area; Buyers pay 2%-3% of the cost price per square meter of floor area.

2. Generally speaking, for residential buildings equipped with elevators, real estate development enterprises shall pay 4% of the cost price per square meter of construction area; For residential buildings without elevators, real estate development enterprises shall pay 3% of the cost price per square meter of floor area.

3. For residential buildings equipped with elevators, the buyer shall pay 3% of the cost price per square meter of construction area; For dwellings without elevators, buyers pay 2% of the cost price per square meter of floor area.

140 square meters and above will be charged 3% of the total room price, 2% of the total room price, 90 (inclusive) - 140 square meters of total room price. There are two ways to collect public repairs**. 2. According to the total room payment, according to the area charged, one square meter is 200 yuan, no matter how large the area of the two sets is 3% of the total room price, and the deed tax is 1% of the total room price below 90 square meters.

If you buy a house of less than 90 square meters, the deed tax for the first house is 1%, the deed tax for the second set is 3%, the first house is between 90 and 140 square meters (excluding 140 square meters), the second set is 3%, and the deed tax is 3% for the second set of houses, and the deed tax is 3% for the first set of houses (including 140 square meters).

Public maintenance** Charges: 2%-3% of the total purchase price

What are the 2017 deed tax collection standards for new and second-hand houses and house maintenance**? What are the regulations in Beijing, Shanghai, Guangzhou, Shenzhen and non-Beijing, Shanghai, Guangzhou, and Shenzhen? What are the deed tax collection standards and maintenance** in each region?

Whether it is a new house or a second-hand house, the deed tax must be paid for the transfer of real estate; In addition, buyers who buy a new house also have to pay for house maintenance**, what is the levy standard for new house maintenance**? Under what circumstances can home buyers use home repairs**?

1. 2017 New Housing Deed Tax Collection Standards:

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. The current deed tax rate is 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) Non-Beijing, Shanghai and Guangzhou areas.

1. Purchase of the first house: if the area of the house is 90, the deed tax rate is 1%; If the area of the house is 90, the deed tax rate is.

2. Purchase of a second house: if the area of the house is 90, the deed tax rate is 1%; If the size of the house is 90, the deed tax rate is 2%.

3. Purchase of three or more sets of housing and non-residential: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction or exemption.

What is the 2017 New Deed Tax Collection Standard and Maintenance**?

2) Beijing, Shanghai and Guangzhou.

What is the 2017 New Deed Tax Collection Standard and Maintenance**?

What is the 2017 New Deed Tax Collection Standard and Maintenance**?

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.

Special maintenance fund payment standard: high-rise (including multi-storey with elevator) 90 yuan, multi-storey (including villa) 50 yuan (housing maintenance standards are 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.

3. Under what circumstances can buyers use home 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 collection standards for maintenance funds and deed tax are different in different places, and the following takes Xi'an as an example:

The amount of special maintenance funds deposited in the first phase of Xi'an is: multi-storey residential buildings (less than 7 floors, without elevators): 60 yuan square meters; Multi-storey dwellings (with elevators):

90 yuan square meter; Small high-rise, high-rise residential (more than 7 floors, including 7 floors): 145 yuan square meters.

The deed tax payment rate in Xi'an is 3%. According to the deed tax policy, if an individual purchases an ordinary house, and the house is the only house of the family (including the buyer, spouse and minor children, the same below), the deed tax will be reduced by half. For individuals who purchase ordinary houses of 90 square meters or less, and the houses are the only houses of the family, the deed tax will be levied at a reduced rate of 1%.

1) For individuals who purchase the only house of the family (the scope of family members includes the buyer, spouse and minor children, the same below), with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1% for the group holders; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate.

2) For individuals who purchase a second set of improved housing for a family with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.

A second improved home for a family is a second home for a family that already owns a home and buys it.

3) If a taxpayer applies for preferential tax treatment, the real estate department in charge of the place where the house is purchased shall issue a written inquiry result on the taxpayer's family housing situation according to the taxpayer's application or authorization, and transmit the inquiry result and relevant housing information to the tax authorities in a timely manner. If the taxpayer does not have the conditions for the inquiry and cannot provide the results of the family housing inquiry, the taxpayer shall submit to the tax authorities a written guarantee of good faith for the actual number of family houses, and if the guarantee of good faith is not true, it is a false tax declaration, which shall be handled in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection, and the record of dishonesty shall be included in the personal credit reporting system.

In accordance with the principle of convenience and efficiency, the real estate department shall issue the results of the written inquiry into the housing situation of the taxpayer's family in a timely manner in accordance with the regulations, and the tax authorities shall complete the application for tax incentives submitted by the taxpayer within a time limit.

4) The specific operation measures shall be jointly formulated by the competent departments of finance, taxation and real estate of all provinces, potato autonomous regions and municipalities directly under the Central Government.

Except for Beijing, Shanghai, or Zaoguang and Shenzhen, which do not temporarily implement Item 2 of Article 1 of the new deed tax policy, this policy applies to all other regions.