According to the Ministry of Finance and the State Administration of Taxation’s “Notice on Provisions on Some Specific Issues of Land Value-added Tax” [1995] No. 48: “For various fees that real estate development enterprises are required to collect when selling houses by the people’s governments at the county level and above,

If the agency fee is included in the house price and collected from the purchaser, it can be taxed as income from the transfer of real estate; if the agency fee is not included in the house price but is collected separately from the house price, it can be taxed.

It is not regarded as income from the transfer of real estate. If the agency fee is calculated as transfer income, it can be deducted when calculating the amount of deduction items, but it is not allowed to be used as the basis for the additional 20% deduction; for the agency fee that is not regarded as the transfer income,

If the income is taxed, no deduction for agency fees is allowed when calculating the value-added amount."

According to the above policy provisions, if the maintenance fund is included in the housing price, it can be deducted, but the maintenance fund is not within the scope of the development cost and cannot be used as the basis for the additional 20% deduction.