House deed tax and maintenance fund are generally paid when the real estate management department records, and there are usually specific notice documents. Property buyers need to go through the relevant formalities at the designated window within 10 working days after receiving the notice; Housing maintenance fund is paid when handing over the house, which is generally collected by the developer and then transferred to the real estate management department.

First, the deed tax payment time is divided into the following situations according to the payment method of house purchase:

1. One-time payment: the payment shall be completed within one month after the signing of the house purchase contract.

2. Mortgage/provident fund loan: it shall be paid within one month after the mortgage formalities are completed and the mortgage contract is signed.

3. Installment payment: within one month after signing the house purchase contract.

Failing to pay the deed tax within the specified time, a late fee will be charged. Daily late payment fee = deed tax payable * five ten thousandths.

Second, the collection standard of public maintenance funds is determined by local real estate authorities according to local conditions, and paid according to the proportion of 2% to 3% of the total purchase price of the buyer. The public maintenance fund collected belongs to all owners of the community and is not included in the housing sales income. The owner shall pay the house maintenance fund before the house is delivered. 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 enterprises to pay. Entrusted by a real estate development enterprise, the real estate development enterprise shall, within 30 days from the date of receiving the housing maintenance fund, deposit the housing special maintenance fund into the housing special maintenance fund account.

Legal basis: Article 8 of the Provisional Regulations on Deed Tax in 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.

Article 9 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) shall, within 10 days from the date when the tax obligation occurs, declare and pay taxes to the deed tax collection organ where the land and house are located, and pay taxes within the time limit approved by the deed tax collection organ.