No, the deed tax is paid when the purchase contract is filed with the Housing Authority, and the maintenance fund is paid when the house is handed over. The deed tax of commercial housing needs to be paid within 90 days after the filing date. If the taxpayer fails to pay the tax within the prescribed time limit and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of paying the tax. Housing maintenance fund payment provisions are as follows, the owner shall pay the housing maintenance fund before the delivery of the house.

Second, analyze the details

The maintenance fund actually includes the special fund for housing public facilities and the maintenance fund for housing itself. It refers to the fund that the owners of residential properties pay a certain standard of money to a special account for the maintenance of public parts and facilities in the property area, and authorize the owners' committee to manage and use it in a unified way. Deed tax refers to a one-time tax levied on the new owner according to a certain proportion of the production price when the property right of real estate changes. Refers to the tax levied on the contract, which belongs to the property transfer tax and is paid by the property heir.

3. What's the difference between maintenance fee and deed tax?

Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes the sale, donation and exchange of land use rights, house sale, house donation and house exchange. Maintenance fund refers to the fund that the owners of residential property pay a certain amount of money to a special account for the maintenance of public parts and facilities and equipment in the property area, and authorize the owners' committee to manage and use it in a unified way.