The maintenance fund collected by the problem real estate enterprise has paid business tax. Under this premise, can the maintenance fund paid by the enterprise be deducted from the development cost when the land value-added tax is settled? Can it be used as the base of deduction? According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Exemption of Business Tax from Special Maintenance Funds for Residential Buildings (Guo Shui Fa [2004] No.69), the special maintenance funds for residential buildings are escrow funds shared by all owners, which are specially used for the maintenance, renewal and transformation of the parts and facilities of the property after the warranty period expires. In view of the particularity of the ownership and use of housing special maintenance funds, the housing special maintenance funds collected by the real estate authorities or their designated institutions, provident fund management centers, development enterprises and property management units are exempt from business tax. According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Several Specific Issues Concerning Land Value-added Tax [1995] No.48, "The fees charged by the people's governments at or above the county level for real estate development enterprises during the period of selling houses can be counted as income from the transfer of real estate; The collection fee is not included in the house price, but charged separately outside the house price, and shall not be regarded as the income from the transfer of real estate.