First, the collection standard of deed tax for new houses: whether it is a new house or a second-hand house, a certain percentage of deed tax needs to be paid when the house is sold or donated for transfer. When the house property right changes, it is necessary for the person who accepts the house property right to pay a certain percentage of deed tax to the state. The current deed tax rate is still 3% of the real estate transaction price. However, there are exemptions and reductions, and both new houses and second-hand houses are implemented in accordance with the following provisions: 1. If the first suite is purchased: when the transaction housing area is less than or equal to 9 square meters, the deed tax rate is 1%; When the transaction housing area is more than 9 square meters, the deed tax rate is halved on the original basis, that is, the deed tax rate is 1.5%. 2. If you buy the second suite: when the area of the transaction house is less than or equal to 9 square meters, the deed tax rate is 1%; When the transaction area of the house is more than 9 square meters, the deed tax rate is 2%; 3. If the new house or second-hand house you buy is the third suite or more: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction or exemption. 2. Payment ratio of maintenance fund for new houses: When selling commercial houses, buyers and sellers shall sign an agreement on the payment of maintenance fund, and buyers shall pay maintenance fund to sellers (developers) at the rate of 2-3% of the purchase price. The maintenance fund collected by the developer belongs to all the owners and is not included in the residential sales income. The standard of special maintenance funds is: 9 yuan square meters for high-rise buildings (including multi-storey buildings with elevators) and 5 yuan square meters for multi-storey buildings (including villas) (the standards of housing maintenance funds in various places are linked to the economic level, and the specific collection standards are slightly different); Housing maintenance fund = cost price per square meter of construction area x ratio x area. However, it should be noted that the specific standards of maintenance funds are determined by the local real estate administrative department, so the proportion of maintenance funds varies from region to region. It is recommended that buyers go to the local station or the Housing Authority station to inquire. Article 5 of the Measures for the Administration of Facilities and Equipment Maintenance Fund for Residential Parts * * * * Article 3 of the Provisional Regulations on the Deed Tax of the People's Republic of China * * * Article 4 of the Provisional Regulations on the Deed Tax of the People's Republic of China * * * is legally objective:
Article 3 of the Deed Tax Law of the People's Republic of China * * *
The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of housing.
article 7 of the measures for the administration of special maintenance funds for residential buildings
the owners of commercial houses and non-residential houses shall deposit special maintenance funds for residential buildings according to the construction area of the property they own, and the amount of the first special maintenance funds for residential buildings deposited 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 construction (real estate) of the people's governments of municipalities directly under the central government, cities and counties shall, according to the local conditions, reasonably determine and announce the amount of the first-phase residential special maintenance fund deposited per square meter of construction area, and make timely adjustments.