The calculation method of house delivery deed tax and maintenance fund is: the deed tax is paid at the rate of 3-5% of the transaction price, and the maintenance fund is paid at the rate of 2-3% of the purchase price, or at the rate of 5-8% per square meter of the local residential construction and installation project with reference to the total house price.

Legal objectivity:

"Measures for the Administration of Special Maintenance Funds for Residential Buildings" Article 7 The owners of commercial residential buildings and non-residential buildings shall deposit special maintenance funds for residential buildings according to the construction area of their own properties, and the amount of the first special maintenance funds for residential buildings deposited per square meter of construction area shall be 5% to 8% of the cost per square meter of local residential construction and installation projects. The competent departments of construction (real estate) of the people's governments of municipalities directly under the central government, cities and counties shall, according to local conditions, reasonably determine and announce the amount of the first-phase residential special maintenance fund deposited per square meter of construction area, and make timely adjustments. Measures for the Administration of Special Maintenance Funds for Residential Buildings Article 2 These Measures shall apply to the deposit, use, management and supervision of special maintenance funds for commercial housing and after-sale public housing. The term "residential special maintenance funds" as mentioned in these Measures refers to the funds earmarked for the maintenance, renewal and transformation of residential parts and facilities after the expiration of the warranty period.