Legal analysis: the owner should pay the house repair fund before handing over the house. 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 company to pay. Commissioned by a real estate development company, the real estate development company shall, within 30 days from the date of receiving the special housing maintenance funds, deposit the entrusted special housing maintenance funds into the special housing maintenance fund account.

Legal basis: Article 9 of the Deed Tax Law of People's Republic of China (PRC) occurred on the date when the taxpayer signed the land and house ownership transfer contract, or when the taxpayer obtained other certificates with the nature of the land and house ownership transfer contract.