The calculation formula for deed tax is: the tax amount multiplied by the tax rate; the calculation formula for the maintenance fund is: the cost price per square meter of building area multiplied by the proportion multiplied by the area. Regarding the collection methods of public housing maintenance funds, different cities have different regulations. For example, the housing maintenance fund standard in Wucheng District, Fuzhou is: Wucheng District small high-rise and high-rise buildings with elevators, commercial housing is 150 yuan/square, and resettlement housing is affordable housing. It is 100 yuan/square meter; for multi-story buildings without elevators, commercial housing is 100 yuan/square meter, and resettlement housing and affordable housing is 70 yuan/square meter. The housing maintenance fund in eight counties in Fuzhou is paid based on the total house price 2.
"Law of the People's Republic of China on Deeds and Taxes"
Article 1 When the ownership of land and houses is transferred within the territory of the People's Republic of China, the units and individuals who bear the ownership shall be Taxpayers of deed tax shall pay deed tax in accordance with the provisions of this Law.
Article 2 The transfer of land and house ownership as used in this Law refers to the following acts:
(1) Transfer of land use rights;
(2) ) Transfer of land use rights, including sale, donation, and exchange;
(3) House sale, donation, and exchange.
The transfer of land use rights in Item 2 of the preceding paragraph does not include the transfer of land contract management rights and land management rights.
If the ownership of land or houses is transferred through price investment (shareholding), debt repayment, transfer, reward, etc., deed tax shall be levied in accordance with the provisions of this law.
Article 3 The deed tax rate is three to five percent.
The specific applicable tax rate for deed tax shall be proposed by the people's government of the province, autonomous region, or municipality directly under the Central Government within the tax rate range specified in the preceding paragraph, and reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and Filing with the State Council.
Provinces, autonomous regions, and municipalities directly under the Central Government may determine differential tax rates for the ownership transfer of different entities, different regions, and different types of housing in accordance with the procedures specified in the preceding paragraph.