New house tax generally refers to new house transaction taxes, which need to be paid:

1. Deed tax:

1. The proportion of deed tax paid is approximately the total amount of the house payment. 1.5%;

1.5% for ordinary houses below 144 square meters. For individuals who purchase ordinary houses of 90 square meters or less, and the house is the only home of the family, the deed tax is levied at a reduced rate of 1%. If the house exceeds 144 square meters3 %, non-residential 4%.

Usually the deed tax is paid together with the down payment and is collected by the developer. After paying the relevant fees, the developer will issue a formal purchase invoice.

2. Stamp tax: It is paid directly when signing the contract. It is 0.05% of the total house price. It is usually paid together with the down payment, so that the developer can handle the contract registration and real estate certificate in a unified manner.

3. Bank mortgage fees include three items: mortgage registration fee, warrant stamp tax, and insurance premium.

2. House maintenance fund:

The overhaul fund accounts for about 2%-3% of the house purchase price.

Generally speaking, when the home buyer receives the key and checks in, the developer will collect the house maintenance funds on his behalf.

3. Property management fee:

The calculation starts from the date when the house buyer passes the inspection. If the developer does not take possession of the house without justifiable reasons after the developer issues a notice of occupancy, , the property management fee can be calculated starting one month after the notice of occupancy is issued.

Houses that the property owner has not lived in for a long time or vacant houses that have not been sold by the developer should pay property management fees.

4. Ownership registration fee: The ownership registration fee is the cost of applying for a real estate certificate.

5. Transaction fees:

1. Residential building area X3 yuan/㎡

2. Non-residential building area X11 yuan/㎡

Reference materials:?Baidu Encyclopedia-New House Transaction Taxes