120 How much is the deed tax and maintenance fund for the flat new house?

Commercial housing sales, buyers and selling units should sign the relevant maintenance fund payment agreement, buyers should pay the maintenance fund to the selling unit in accordance with the proportion of 2-3% 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 current deposit standards of the first special maintenance fund are: 90 yuan per square meter for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan per square meter for multi-storey buildings (including villas).

According to Article 4 of the Detailed Rules of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the tax basis of deed tax (II): land use right gift and house gift shall be verified by the tax collection organ with reference to the market price of land use right sale and house sale. Therefore, the donee of the donated property needs to pay the deed tax in full.

In addition, the second paragraph of Article 1 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Tax Administration of Personal Donation of Real Estate for Free [Guo Shui Fa (2006) 144] clearly stipulates: "Individuals who donate real estate for free shall collect the deed tax in full from the donee."

The deed tax on donated property is collected in full, that is, the donee pays it according to the proportion of 3%.