(a) the scope and standards of collection
Except as otherwise provided by the state and this Municipality, the construction unit shall pay the supporting fees for new construction, renovation and expansion of residential projects on the state-owned land in cities and towns of this Municipality. From August 2002 1 year to August 20021year, the collection standard of supporting fees was adjusted from 430 yuan to 550 yuan per square meter of residential construction area.
(2) Collection area and collection link
According to the relevant regulations of this Municipality, the construction unit shall, within 60 days after obtaining the construction project planning permit, pay the supporting fee in one lump sum according to the permitted living area. If the payment is overdue, a late fee of 5/10000 will be charged on a daily basis. The supporting fee collection department shall, before the construction unit handles the project delivery permit, survey and map the residential area according to the actual situation, and settle the supporting fee according to the paid standard, and refund more and make up less.
For affordable housing projects that need to pay matching fees, the matching fees can be paid in two times: 50% for the first time (as above) and the remaining 50% before the construction unit handles the project delivery permit. The standard for paying the matching fee for the second time is the same as that for the first time.
(three) the area of low volume residential projects approved.
According to the stipulation in Catalogue of Restricted Land Projects (20 12 edition) that the plot ratio of residential projects shall not be lower than 1.0, for residential projects with plot ratio lower than 1.0, the supporting fee area shall be uniformly charged according to the plot ratio of 1.0.
(four) the materials needed to pay the matching fee.
The following materials shall be submitted when paying alimony:
1, project approval or approval and filing documents;
2, the construction project planning permit;
3. Construction project planning permit corresponding to the general plan;
4. List of support fee payment items.
Legal basis:
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Several Issues Concerning the Implementation of Deed Tax Law
Two, about the specific situation of some tax basis
(1) If the land use right obtained by allocation is changed to transfer upon approval, the land use right holder shall pay deed tax according to the paid land transfer price.
(2) If the land use right is obtained by allocation, and the real estate is transferred with approval, and the nature of the allocated land is changed to transfer, the undertaker shall pay the deed tax according to the paid land transfer price and the transaction price determined in the real estate ownership transfer contract.
(3) The land use right is obtained by allocation, and the real estate is transferred after approval. If the nature of the allocated land has not changed, the undertaker shall pay the deed tax according to the transaction price determined in the real estate ownership transfer contract.
(4) If the land use right and ground attachments (including houses under construction, other buildings, structures and other attachments) are transferred, the tax basis shall be the total price payable by the undertaker.
(5) For the transfer of land use rights, the tax basis includes land transfer fees, land compensation fees, resettlement fees, compensation fees for ground attachments and young crops, compensation fees for expropriation, supporting fees for urban infrastructure, and physical objects of houses. , as well as the price and other economic benefits corresponding to the physical object.
(VI) If the ancillary facilities of the house (including parking spaces, motor vehicle garages, non-motor vehicle garages, penthouses, warehouses and other ancillary facilities of the house) are the same real estate unit, the total price payable by the contractor shall be used as the tax basis, and the same tax rate as the house shall apply; If the ancillary facilities of the house and the house are different real estate units, the tax shall be calculated on the basis of the transaction price determined in the transfer contract, and the tax shall be calculated at the applicable tax rate determined locally.
(seven) to undertake the renovation of the house, including the renovation costs, shall be included in the total price payable by the contractor.
(eight) land use rights swap, housing swap, the swap price is equal, the tax basis of both sides of the swap is zero; If the swap prices are not equal, the difference shall be used as the tax basis, and the party paying the difference shall pay the deed tax.
(9) The tax basis of deed tax does not include value-added tax.
Measures for further standardizing the collection and management of supporting fees for urban infrastructure.
The second is to clarify the scope of the collection of supporting fees: the object of urban collection is the development boundary of the urban center determined by the land and space planning, involving four streets and high-tech zone planning areas; The object of township expropriation is the town planning area determined by the town's land and space planning, and the state-owned agricultural (forestry, fishing) farms and tourist attractions (including Paihu Scenic Area) directly under the municipal government are levied according to the established towns.
The third is to clarify the collection standard of supporting fees: mainly based on the construction area of construction projects, unifying the differences in the past based on the floor area ratio, which facilitates the verification and payment of supporting fees.
Fourthly, the collection and management principles of supporting fees are mainly clarified. Such as the scope of use of supporting fees, the subject of collection, etc. The supporting fees for urban projects are still collected by the Municipal Bureau of Natural Resources and Planning, and the supporting fees at the township level are collected by the town government to be earmarked for the infrastructure construction in the township.
The fifth is to clarify the scope of exemption from supporting fees. According to the management method of national government funds, drawing lessons from the management method of urban supporting fees in Wuhan city circle, and considering the assessment orientation of provincial government's business environment, the Revised Draft defines eight types of supporting fees, namely: community pension, child care and domestic service facilities; Non-profit social welfare facilities; Affordable housing projects (including shed reform projects); Military facilities, prisons, detention centers, etc. ; Municipal public facilities; Urban land and space planning area ex situ poverty alleviation and relocation projects and rural homestead approved according to law; Projects that meet the conditions for examination and approval of construction project license exemption; New construction, renovation and expansion of industrial projects.