In 20021year, different new policies of public maintenance funds, namely special housing maintenance funds, were introduced in various provinces and cities across the country. Taking Beijing as an example, it is forbidden for real estate development enterprises to collect special maintenance funds for buyers' houses. At the same time, the Ministry of Finance also introduced the accounting method of special maintenance funds for residential buildings. If the purchaser pays the house deed tax and special maintenance funds by himself, it shall be handled in accordance with the relevant provisions of this Municipality. Funds earmarked for the maintenance, renewal and transformation of residential parts and facilities after the expiration of the warranty period. Houses without elevators: 2% for buyers and 3% for developers. Assume that the total house price is 6,543,800 yuan, including 20,000 yuan for individuals and 30,000 yuan for developers, totaling 50,000 yuan, which is included in the house maintenance fund account for the maintenance of public parts and facilities in future houses and communities. After several years, if the maintenance fund is used up, the owners' committee of the community can decide to collect the maintenance fund for the second time through the owners' meeting. Houses with elevators: 3% for buyers and 4% for developers. The above provisions are general provisions (most), and the specific proportion varies slightly from place to place. The management agreement shall stipulate the use, maintenance and management of the property, the interests of the owners, the obligations that the owners should perform and the responsibilities that they should bear if they violate the management agreement. Management regulations shall respect social morality and shall not violate laws and regulations or harm public interests. Management regulations are binding on all owners.

The maintenance fund cannot be refunded. However, if the following conditions are met, you can return the goods:

1, the balance in the housing subsidiary ledger of residential special maintenance funds shall be returned to the owner;

2. The book balance of residential special maintenance funds deposited by the selling unit shall be returned to the selling unit; If the selling unit does not exist, it shall be confiscated from the state treasury at the same level according to the financial affiliation of the selling unit;

3, commercial housing, after-sale public housing residential special maintenance funds deposit, use, management and supervision, the application of this approach. The term "residential special maintenance funds" as mentioned in these Measures refers to the funds earmarked for the maintenance, renewal and transformation of residential parts and facilities after the expiration of the warranty period;

Legal basis:

Notice of Beijing Municipal Construction Committee on prohibiting real estate development enterprises from collecting deed tax and special maintenance funds for houses in violation of regulations

First, in the process of new commercial housing transactions, the deed tax and special maintenance funds for houses that should be paid by the buyers should be paid by the buyers themselves, and real estate development enterprises may not collect and remit them.

Two, real estate development enterprises shall not collect the deed tax or special housing maintenance funds that should be paid by the buyers as a precondition for the sale and delivery of commercial housing.

Three, the purchase of housing to pay deed tax or residential special maintenance funds, it is really necessary to do so, you can entrust the development enterprise or a third party to handle, but the corresponding funds may not be transferred to the development enterprise or other third party accounts.