The deed tax must be paid for the full amount and down payment loan, and it cannot be delayed for too long. If the delivery date exceeds the contract for three months, a fine will be imposed and the deed tax for the first suite will be preferential. The money paid when handling the real estate license is called "house maintenance fund", which is 50 yuan/square meter in Jiangsu. In other words, a total of * * * needs to be paid twice: deed tax+housing maintenance fund.
Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the house price in the contract signed by the parties when the ownership of the house changes. It is a special tax levied on the change of real estate property rights.
1. Collection scope and taxpayers. Deed tax is mainly levied on houses purchased, accepted, donated or exchanged by individuals and private units.
2. Tax rate. 1On April 23, 1997, China promulgated the new Provisional Regulations on Deed Tax, which stipulated that the deed tax rate was 3% ~ 5%. The tax rate applicable to the specific deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range according to the actual situation in the region. The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued a notice, starting from 1 August/September 19991day, if individuals purchase ordinary houses for their own use, the deed tax will be temporarily reduced by half.