2. For the sale of public housing, the special maintenance fund for housing shall be deposited in accordance with the following provisions: the owner shall deposit the special maintenance fund for housing according to the construction area of the property he owns, and the amount of the first special maintenance fund for housing per square meter of construction area shall be 2% of the local housing reform cost price. In addition, the unit selling houses shall, in accordance with the standards of not less than 20% for multi-storey buildings and not less than 30% for high-rise buildings, draw special maintenance funds for houses from the sales price at one time.
3. If the first suite is an individual house with an area of less than 90 square meters, the deed tax fee is 0% of the total amount of 65438+. The area of the first suite is more than 90 square meters, and the area below 144 square meters 1.5%. The area of the first suite is greater than 144 square meters, which is calculated as 3% of the total purchase price, and the non-first suite is also calculated as 3%. The collection standard of public * * * maintenance fund shall be determined by local real estate authorities according to local conditions, and shall be paid according to the proportion of 2% ~ 3% of the total purchase price of the buyer. The public * * * maintenance fund collected belongs to all owners of the community and is not included in the housing sales income.
Legal basis:
People's Republic of China (PRC) deed tax law
Article 1 Taxpayers who transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.
Article 2 The transfer of ownership of land and houses as mentioned in this Law refers to the following acts:
(a) the transfer of land use rights;
(two) the transfer of land use rights, including sale, gift and exchange;
(three) the sale, gift and exchange of houses.
The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right.