The provisions on the payment of the house maintenance fund are as follows: the owner shall pay the house maintenance fund before the house is delivered. 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 enterprises to pay. Entrusted by a real estate development enterprise, the real estate development enterprise shall, within 30 days from the date of receiving the housing maintenance fund, deposit the housing special maintenance fund into the housing special maintenance fund account.
The provisions on deed tax payment are as follows: According to Article 32 of People's Republic of China (PRC) Tax Collection and Management Law, 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 when the tax is overdue.