Deed tax: Payer: Buyer
Collection standard: ordinary residence, the only residence in the family and less than 90 square meters (inclusive), and the tax rate is 65438+ 0% of the total house price; The tax rate is 65438+ 0.5% of the total house price for ordinary houses and families with houses over 90 square meters. The specific requirements are as follows:
Note: Taxable house prices included tax in the past, but not after the reform. The tax rate remained unchanged at 5%, and the actual tax burden fell to 4.76%.
However, there are exemptions, and new houses and second-hand houses are implemented according to the following provisions:
Non-Beishangguang area (including Shijiazhuang)
1. Purchase the first suite: if the house area is less than 90m2, the deed tax rate is1%; If the housing area is >; 90㎡, the deed tax rate is 1.5%.
2. Buy a second suite: if the house area is ≤ 90m2, the deed tax rate is1%; If the housing area is >; 90㎡, deed tax rate is 2%.
3. Buy three or more houses and non-houses: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction.
What is the proportion of the new house maintenance fund?
When selling commercial housing, the purchaser and the selling unit shall sign the relevant maintenance fund payment agreement, and the purchaser shall pay the maintenance fund to the selling unit (developer) according to the proportion of 2-3% of the purchase price. The maintenance fund collected by the developer belongs to all owners and is not included in the residential sales income.
Payment standard of special maintenance funds: 90 yuan/㎡ for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan/㎡ for multi-storey buildings (including villas) (the standards of housing maintenance funds in different places are linked to the economic level, and the specific collection standards are slightly different);
Housing maintenance fund = cost per square meter of construction area × proportion × area.
3. Under what circumstances can property buyers use the housing maintenance fund?
Housing maintenance fund can be used for major and medium-sized repairs and renovation projects of the main structure, public parts or public facilities and equipment after the expiration of the housing warranty period:
① The main load-bearing structure of the house includes foundation, internal and external load-bearing walls, columns, beams, floors and roofs.
(2) Public parts refer to outdoor walls, hallways, stairs, corridors, etc. ;
(3) Public facilities and equipment refer to water supply and drainage pipelines and equipment, distribution cables and equipment, elevators, public lighting, fire-fighting facilities, green spaces, roads, ditches, non-operating parking garages, public sports facilities and other facilities and equipment used by the owners in the houses and related supporting areas.
Legal basis: Article 9 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC) shall be collected by the local tax authorities.