the house maintenance fund needs to be paid when the house is handed over, and the deed tax is paid when the house purchase contract is filed with the Housing Authority.

the provisions on the payment of house maintenance fund are as follows: the owner shall pay the house maintenance fund before the house is handed over. The first phase of housing special maintenance funds, the owners can be directly deposited in the housing special maintenance fund account, can also entrust real estate development enterprises to pay. Commissioned by the real estate development enterprise, the real estate development enterprise shall, within 3 days from the date of receipt of the housing maintenance fund, deposit the special housing maintenance fund in the special housing maintenance fund account.

The house maintenance fund belongs to all owners, and no one may misappropriate it privately. Once found, it will be punished by warning, fine or criminal detention. There are certain conditions for applying for housing maintenance fund: the housing maintenance fund must be used for public parts of houses and public facilities and equipment; Is used after the warranty period is exceeded; Get the consent of more than 2/3 owners of relevant income.

when selling commercial housing, the buyer and the selling unit shall sign an agreement on the payment of housing maintenance fund, and the buyer shall pay the housing maintenance fund to the selling unit according to the proportion of 2-3% of the purchase price. The maintenance fund collected by the selling unit belongs to all the owners and is not included in the residential sales income. The current standards for depositing the first special maintenance fund are: 9 yuan per square meter for high-rise buildings (including multi-storey buildings with elevators) and 5 yuan per square meter for multi-storey buildings (including villas).