Legal analysis: the deed tax and maintenance fund of new houses are generally handed over to the developer when the auction house is handed over, and there is no need to pay taxes when buying a house, that is, if the auction house is handed over two years later, the deed tax and maintenance fund will be paid two years later. In fact, the deed tax and maintenance fund are collected by the Housing Authority, but because of the complexity of personal handling, they are generally handed over to the developer, and then the developer will hand it over to the Housing Authority in a unified manner, and then apply for the property certificate.

legal basis: deed tax law of the people's Republic of China

article 1 the units and individuals who transfer the ownership of land and houses within the territory of the people's Republic of China and bear the deed tax shall pay the deed tax in accordance with the provisions of this law.

article 2 the term "transfer of ownership of land and houses" as mentioned in this law refers to the following acts:

(1) assignment of land use rights;

(2) Transfer of land use rights, including sale, gift and exchange;

(3) buying, selling, giving and exchanging houses.

the transfer of land use right in the second paragraph of the preceding paragraph does not include the transfer of land contractual management right and land management right.

if the ownership of land and houses is transferred by means of fixed-price investment (share purchase), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this law.

article 3 the deed tax rate is 3% to 5%.

The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.

provinces, autonomous regions and municipalities directly under the central government may determine different tax rates for the ownership transfer of different subjects, different regions and different types of housing in accordance with the procedures specified in the preceding paragraph.