According to the "Measures for the Administration of Maintenance Funds for Some Facilities and Equipment in Residential Buildings"
Article 5 stipulates that when commercial housing is sold, the buyer and the seller shall sign a maintenance fund payment agreement. Property buyers shall pay the maintenance fund to the selling unit according to the proportion of 2%-5.2% of the purchase price.
The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income. The collection ratio of maintenance funds shall be determined by the real estate administrative departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Domestic commercial housing should establish a housing maintenance fund and raise it according to regulations:
(1) The house seller shall pay the house maintenance fund in one lump sum at 3% of the cost price of multi-storey building area and 4% of the cost price of high-rise building area.
(2) The purchaser shall pay the housing maintenance fund in the first phase at 2.5% of the construction area cost of multi-storey buildings and 3% of the construction area cost of high-rise buildings.
(3) The house occupied or rented by the development unit shall be paid according to the construction area of the house occupied or rented in accordance with the provisions in Items (1) and (2) of this paragraph.
Which department does the developer hand over the deed tax of the maintenance fund to?
This is not specific. Under normal circumstances, the maintenance fund is paid first, and then the deed tax is paid. In practice, the deed tax is generally collected and remitted by the developer, but paid in batches, and the maintenance fund is paid by the Housing Authority itself.
Which department should the property maintenance fund be handed over to?
Collected by the developer.
Before the establishment of the owners' committee, the maintenance fund shall be supervised by the district and county real estate management departments where the property is located, and the principal and interest shall be owned by the owners, and no unit or individual may use it. After the establishment of the owners' committee, it shall sign an entrustment agreement with the city's commercial banks to open a maintenance fund account in the property management area for the overhaul, renewal and transformation of residential parts and facilities after the warranty period expires.
Of course, due to imperfect laws and regulations, there are also local policies and measures in various places.
After buying a house, which department should I pay the deed tax and maintenance fund to?
According to the regulations, under the current deed tax policy, individual purchases are subject to differentiated tax rates. If an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters, the deed tax shall be executed according to 1%; If the apartment area is 90 square meters to 144 square meters, the tax rate will be halved, that is, the effective tax rate will be 2%; If the purchased residential unit area exceeds 144 square meters, the deed tax rate is 4%. The purchase of non-ordinary houses, two or more houses and commercial investment properties are taxed at the rate of 4%.
How to pay the housing maintenance fund? Pass it over there.
According to Decree No.2004 of Ministry of Construction and Ministry of Finance. 165 measures for the administration of special maintenance funds for residential buildings;
1. The owners of commercial housing and non-residential housing shall deposit special housing maintenance funds according to the construction area of their own property, and the amount of the first special housing maintenance funds deposited per square meter of construction area is 5% to 8% of the local housing construction and installation project cost per square meter.
The municipal, city and county people's * * * construction (real estate) departments shall, according to 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.
2, the sale of public housing, residential special maintenance funds deposited in accordance with the following provisions:
(1) The owner shall deposit the special maintenance fund for the house according to the construction area of the property he owns, and the amount of the first special maintenance fund for the house per square meter of construction area shall be 2% of the local housing reform cost price.
(two) units selling houses shall, in accordance with the proportion of not less than 20% of multi-storey houses and not less than 30% of high-rise houses, draw a one-time special maintenance fund for houses from the sales funds.
China's housing maintenance fund system began in 1998. In 2004, the housing maintenance fund evolved into a fee that must be paid for housing property certificate. Its payment standard has also changed from the initial "2%-3% of the purchase price" to "5%-8% of the cost per square meter of residential construction and installation projects" in 2008. According to the newly revised Measures for the Administration of Special Maintenance Funds for Residential Buildings in 2007, public maintenance funds are earmarked for the maintenance of public facilities in residential quarters and are owned by all owners. But before the establishment of the owners' committee, the funds were generally managed by the real estate administrative department.
When buying a house, which department should the property maintenance fund be handed over to?
The real estate bureau designated banks not to hand it over to developers or personal intermediaries.
Deed tax and maintenance funds to what department?
The deed tax is paid to the tax department. The maintenance fund is handed over to the Housing Authority. However, they are all handled in the Housing Authority. I hope this helps.
I wish you a happy life
Who should the housing maintenance fund be given to?
Ninth residential special maintenance funds deposited by the owners belong to the owners.
The residential special maintenance funds extracted from the public housing sales fund are owned by the public housing sales unit.
Article 10 Before the establishment of the owners' congress, the residential special maintenance funds deposited by the commercial residential owners and non-residential owners shall be managed by the municipal and county (city, district) people's * * * construction (real estate) departments where the property is located. City and county people's * * * construction (real estate) departments shall entrust a local commercial bank as the special account management bank for residential maintenance funds within their respective administrative areas, and open a special account for residential maintenance funds in the special account management bank. To open a special residential maintenance fund account, an account shall be set up based on the property management area, and a sub-account shall be set up according to the house number; If the property management area is not demarcated, an account shall be set up in units of buildings, and a sub-account shall be set up according to the house number.
Eleventh before the establishment of the owners' meeting, the special maintenance funds for the sold public housing shall be managed by the financial department of the people's government of the city or county where the property is located or the competent department of construction (real estate). The department responsible for the management of special maintenance funds for public housing shall entrust a local commercial bank as the special account management bank for special maintenance funds for public housing within its administrative area, and open a special account for special maintenance funds for public housing in the special account management bank. To open a special maintenance fund account for public housing, an account shall be set up according to the unit selling the house and a separate account shall be set up according to the building; Among them, the special residential maintenance funds deposited by the owners shall set up a sub-account according to the house number.
Which department does the developer hand over the deed tax of the maintenance fund to?
Deed tax is divided according to the building area:
The first suite:
If the building area is less than 90 square meters, the deed tax shall be1%of the total house price;
If the building area is between 90- 144 square meters, the deed tax is 65438+ 0.5% of the total house price;
If the building area exceeds 144 square meters, the deed tax shall be paid at 3% of the total house price;
Second Suite and Second Suite:
The deed tax is 3%-5% of the total house price.
Three, the public maintenance fund payment standard is 2% of the total house price.
The initial installation fee of natural gas and heating materials depends on your local specific policies.
Five, the deed tax in the local tax bureau, the maintenance fund to the local property company or the Housing Authority.