The house maintenance fund is paid by the home buyer to the selling unit at a rate of 2%-5.2% of the purchase price. The maintenance base metal collected by the selling unit is owned by all owners and is not included in the residential sales revenue. The maintenance fund collection ratio is determined by the real estate administrative department of the people's government of the province, autonomous region, or municipality directly under the Central Government.

The difference between housing maintenance funds and deed tax

1. Different meanings:

Deed tax is a tax levied on real estate whose ownership has been transferred and changed, and is borne by the property rights A property tax levied on people. The scope of tax payable includes: sale, gift and exchange of land use rights, house sales, house gifts, house exchanges, etc.

The maintenance fund means that the owners of residential properties pay a certain amount of money to a special account for the maintenance of public parts and public facilities and equipment in the property area, and authorize Funds managed and used uniformly by the owners' committee.

2. Payment methods are different:

Commercial housing deed tax needs to be paid within 90 days after the filing date. According to Article 32 of the "Tax Collection and Administration Law of the People's Republic of China", if a taxpayer fails to pay taxes within the prescribed time limit, and if the withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall order In addition to payment within the time limit, a late payment fee of 0.05% of the overdue tax will be charged on a daily basis from the date of overdue tax payment.

The owner should pay the building maintenance fund before handing over the house. The owner of the first phase of the special house maintenance funds can directly deposit it into the special house maintenance fund account, or he can entrust a real estate development company to pay it on his behalf. If a real estate development enterprise is entrusted with the payment, the real estate development enterprise shall deposit the special housing maintenance funds into the special housing maintenance fund account within 30 days from the date of receipt of the housing maintenance funds.

What are the methods to inquire about the housing provident fund maintenance fund?

1. How to inquire about the housing provident fund maintenance fund: Inquire online or go to the local housing provident fund office. Owners have the right to inquire about the use of maintenance funds. The bank where the account is opened shall send maintenance fund account statements to the owners' committee every month and maintenance fund account statements to all owners every year.

2. The owners' committee and the owners can inquire about the status of their accounts or sub-accounts with the bank where the account is opened. If the owners' committee inquires about the status of its account at the bank where the account is opened, it must provide the certificate and account number of the owners' committee.

3. When an owner inquires about the status of his or her sub-account over the counter at the bank where the account is opened, the owner's code and address must be provided. The bank where the account is opened shall provide free account inquiry services by phone or over the counter.