The public **** maintenance fund refers to the repair and maintenance fund for the public **** parts and **** facilities and equipment of residential buildings according to the Ministry of Construction's "Residential **** Parts **** Facilities and Equipment Maintenance Fund Management Measures" (Construction Housing [1998] No. 213). Units sold public housing public **** maintenance fund, by the sale of units and the purchase of housing employees *** with the raising of ownership of the purchaser, for the sale of residential buildings public **** parts and *** with the repair and maintenance of facilities and equipment.
The deed tax is a property tax that is levied on the owner of the real estate that has undergone a change in ownership as a taxable object, and on the owner of the property rights. The scope of tax payable includes: the sale, gift and exchange of land use rights, the sale and purchase of houses, the gift of houses, the exchange of houses, and so on.
Generally in the purchase of period house sign a contract and pay the deed tax, if you have not paid the deed tax, the delivery of the house only to pay, now the policy of 90 square feet below the total amount of 1%, 90-120 square feet 1.5%.
The formula for calculating the deed tax The amount of deed tax payable = the transaction price × the applicable tax rate.
Example 1: Li Mou bought a set of commercial housing (the second home also pay the deed tax), an area of 140 square meters belonging to the ordinary residential, assuming that the local tax rate of 3%, the transaction price of 2000 yuan / square meters, the calculation of the deed tax payable is how much? The amount of deed tax payable = transaction price × applicable tax rate = 2000 × 140 × 3% ÷ 2 = 4200 yuan.
Example 2: Li Mou buy a set of commercial housing (the second home also pay the deed tax), an area of 141 square meters belonging to the non-ordinary residential, assuming that the local tax rate of 3%, the transaction price of 2,000 yuan / ㎡, calculate the amount of deed tax payable? The amount of deed tax payable = transaction price × applicable tax rate = 2000 × 140 × 3% = 8,400 yuan The public **** maintenance fund is the cost of housing × 3% × floor area.
Deed tax: From November 1, 2008, for the first time an individual purchased 90 square meters and the following ordinary housing,
deed tax rate temporarily unified down to 1%; on the sale or purchase of housing for individuals temporarily exempted from stamp duty; on the sale of housing for individuals temporarily exempted from land value-added tax. The local *** can formulate policies to encourage housing consumption fee reduction and exemption.Maintenance fund: At present, the public **** maintenance fund is 100 yuan / flat, high-rise is 200 yuan / flat. The other is charged as a percentage of the total house price.