Legal analysis: the maintenance fund is raised by the property owner, who enjoys the ownership of the maintenance fund according to the proportion of payment, 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. Maintenance funds are combined with specific houses, which exist and disappear with the existence of houses and do not change with the changes of specific owners. When the house property right is changed to a new owner, the maintenance fund should also be renamed from the old owner to the new owner. Parking space maintenance fund charging standard: deed tax is paid at 3% of the total parking space price, and adjusted to 4% in some areas. Maintenance funds vary from place to place, and are generally paid at 2% of the total parking space price.

Legal basis: deed tax law of People's Republic of China (PRC).

Article 1 Taxpayers who transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.

Article 2 The transfer of ownership of land and houses as mentioned in this Law refers to the following acts:

(a) the transfer of land use rights;

(two) the transfer of land use rights, including sale, gift and exchange;

(three) the sale, gift and exchange of houses.

The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right.

Where the ownership of land and houses is transferred by means of capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law.

Article 3 The deed tax rate is 3% to 5%.

The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.

Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.