Deed tax and maintenance funds are generally paid when the real estate management department records, and there are usually specific notice documents. Property buyers need to go through the relevant formalities at the designated window within 10 working days after receiving the notice; Housing maintenance fund is paid when handing over the house, which is generally collected by the developer and then transferred to the real estate management department.

Maintenance fund payment period:

Under normal circumstances, the collection standard of public maintenance fund is determined by the local real estate administrative department according to local practices, and it is paid according to 2% to 3% of the total purchase price of the buyer, and the collected public maintenance fund belongs to the owners of the community.

The owner pays the house repair fund before handing over the house. The first phase of housing special maintenance funds, the owners can be directly deposited in the housing special maintenance fund account, can also be entrusted to the real estate development company to pay. Entrusted by a real estate development company, the real estate development company shall, within 30 days from the date of receiving the housing renovation funds, deposit them into the special account for housing renovation funds.

To sum up, the deed tax occurred on the day when the taxpayer signed the land and housing ownership transfer contract, or the taxpayer obtained other certificates with the nature of the land and housing ownership transfer contract. The maintenance fund shall be paid in accordance with the time stipulated in the property service contract signed by the owner and the property.

Legal basis:

People's Republic of China (PRC) deed tax law

Article 9

The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.