The formalities and expenses required when handing over the house are as follows: (1) Deed tax: 4% for non-ordinary residence and 1.5% for ordinary residence. The contract for an individual to purchase an ordinary house of 90 square meters or less for the first time is levied at 1%. The specific charging standards in different cities are slightly different. (2) Housing maintenance fund: When selling commercial housing, the buyer and the seller shall sign a maintenance fund payment agreement, and the buyer shall pay the maintenance fund to the seller according to the proportion of 2-3% of the purchase price. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income.