When a commercial house is handed over, you must pay deed tax, maintenance funds, property management fees and other fees.

According to Article 42 of the "Property Management Regulations", owners shall pay property service fees in accordance with the provisions of the property service contract. If the owner and the property user agree that the property user shall pay property service fees, the owner shall be jointly and severally liable to pay the property service fees according to the agreement. For properties that have been completed but have not yet been sold or handed over to the property buyer, the property service fees shall be paid by the construction unit.

The deed tax payment regulations are as follows: The deed tax for commercial housing needs to be paid within 90 days after the filing date. According to Article 32 of the "Tax Collection and Administration Law of the People's Republic of China", if a taxpayer fails to pay taxes within the prescribed time limit, and if the withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall order In addition to payment within the time limit, a late payment fee of 0.05% of the overdue tax will be charged on a daily basis from the date of overdue tax payment.

The rules for paying the house maintenance fund are as follows: The owner should pay the house maintenance fund before handing over the house. The owner can directly deposit the first phase of special house maintenance funds into the special house maintenance fund account, or entrust a real estate development company to pay it on his behalf. If a real estate development enterprise is entrusted with the payment, the real estate development enterprise shall deposit the special housing maintenance funds into the special housing maintenance fund account within 30 days from the date of receipt of the housing maintenance funds.