yes, it needs to be paid.

Deed tax is a kind of tax levied on the inheritors when the ownership of land and houses is transferred. The current Provisional Regulations on Deed Tax of the People's Republic of China came into effect on October 1, 1997. Enterprises and individuals that have acquired land and housing ownership in China shall pay deed tax according to law. The above-mentioned acquisition of land and house ownership includes the following ways: transfer of state-owned land use right, transfer of land use right (including sale, gift and exchange), and sale, gift and exchange of houses.

maintenance fund, also known as "public maintenance fund" and "special maintenance fund", refers to the fund that the owners of residential properties pay a certain standard of money to a special account for the maintenance of public parts and facilities and equipment used in the property area, and authorize the owners' committee to manage and use it in a unified way.

the maintenance fund is jointly raised by the owners of the property, who enjoy the ownership of the maintenance fund according to the proportion of their contributions, but the right to use it belongs to all owners, and a single owner may not withdraw all his own maintenance fund from the bank. The maintenance fund is combined with a specific house, and it exists and is lost with the existence of the house, and it does not change because of the change of the specific owner. When the property right of the house changes to become a new owner, the maintenance fund should also be renamed as the name of the new owner by the old owner.

the collection ratio of the maintenance fund shall be paid to the commercial bank designated by the real estate department in the district where the property is located according to the ratio of 2% to 3% of the total house price when the property buyer purchases the house from the developer and handles the property right transfer. The specific collection standards of maintenance funds are determined by local real estate administrative departments according to local conditions. The maintenance fund is established under the unified supervision of the real estate management department where the property is located, and managed and used by the property management company.