What is the repair fund and deed tax of the current house?

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 is;

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%.

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).

Excluding elevator maintenance**63 yuan, including elevator 92 yuan; 1% for ordinary unique housing under 90, 90-168 ordinary unique housing, 3% for ordinary non-exclusive housing, and 4% for non-ordinary housing.

1. Pay deed tax according to the area and whether the buyer is buying a house for the first time: the first purchase appraisal amount is within 90 square meters and 144 square meters, and the buyer pays more than 144 square meters or 3% for the first time;

2. The overhaul ** 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.

The deed tax of commercial housing is calculated on the basis of the transaction**. The transaction ** is finalized by both parties to form a contract, and the tax authorities use this as the basis for direct tax calculation. This pricing method is mainly applicable to the transfer of state-owned land use rights, land use rights, and housing sales.

Commodity housing deed tax policy:

From October 1, the deed tax rate will be implemented at 4%.

From August 1, the deed tax will be temporarily reduced by half for individuals who purchase ordinary houses for their own use, but the purchase of high-end residences such as villas, non-ordinary houses, commercial houses, housing donations, and exchanges will not enjoy this preferential policy.

From November 1, the deed tax rate will be temporarily reduced to 1% for individuals who purchase ordinary houses of 90 square meters and below for the first time, and ordinary houses of 90-140 square meters are. For non-ordinary or non-first sets, it is 3%.

4. Taxpayers who purchase houses before the promulgation and implementation of the new Interim Regulations on Deed Tax shall be subject to the original policy.

5. If you buy a commercial house in the name of the company, no matter what kind of house, it is a 3% deed tax.

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.

Public maintenance**, there are local charging standards. Take Beijing as an example: 100 yuan per square meter for multi-storey buildings and 200 yuan per square meter for high-rise buildings.

First time buyer: deed tax below 90 square meters 1%--5720, 90-144 square meters deed tax, more than 144 square meters deed tax 3%--17160

Second suite: deed tax is 3%--17160

The proportion of commercial housing deed tax charged according to the area of the house is different, ranging from 1% to 4%;

The maintenance fee will be deposited according to the time when the purchase contract is signed, and it will be collected in different times.