According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Exemption of Business Tax from Special Maintenance Funds for Residential Buildings (Guo Shui Fa [2004] No.69), the special maintenance funds for residential buildings are escrow funds shared by all owners, which are specially used for the maintenance, renewal and transformation of the parts and facilities of the property after the warranty period expires. In view of the particularity of the ownership and use of housing special maintenance funds, the housing special maintenance funds collected by the real estate authorities or their designated institutions, provident fund management centers, development enterprises and property management units are exempt from business tax.

According to the notice of People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China [1995] No.48, "the fees charged by the people's governments at or above the county level for real estate development enterprises during the period of selling houses can be taxed as the income obtained from the transfer of real estate; The collection fee is not included in the house price, but charged separately outside the house price, and shall not be regarded as the income from the transfer of real estate. If the collection fee is taxed as the transfer income, it can be deducted when calculating the amount of deduction items, but it shall not be used as the base for adding 20% deduction; If the collection fee is not taxed as income from the transfer of real estate, the collection fee shall not be deducted when calculating the value-added amount. "

Therefore, according to the above policy, if the house price includes maintenance fund, it can be deducted, but the maintenance fund is not within the scope of development cost and cannot be used as the base for adding 20% deduction.