Deed tax is a kind of tax paid by the units and individuals who bear the deed tax when the ownership of land and houses is transferred. It is mainly used to protect the rights and interests of the state in real estate transactions, and it is also an economic means to regulate the real estate market. The standards and procedures of deed tax payment are usually stipulated by relevant tax laws and regulations, and paying deed tax is a legal obligation that buyers must fulfill when conducting real estate transactions.
The maintenance fund is raised by the owner of the property * * * for the maintenance, renewal and transformation of the facilities and equipment of the property * * * after the warranty period expires. Belonging to the owners, the owners' committee or the property service enterprise management. The establishment of the maintenance fund aims to ensure the long-term use, preservation and appreciation of the property and improve the quality of life of the owners. The payment, use and management of maintenance funds are also strictly regulated by relevant laws and regulations.
To sum up, deed tax and maintenance fund are obviously different in nature, use and management. Deed tax is a kind of tax in real estate transactions, which is used to protect national rights and interests and regulate the market; The maintenance fund is used for local maintenance of the property, which is raised and managed by the owner.
Legal basis:
People's Republic of China (PRC) deed tax law
Article 1 stipulates:
Units and individuals that transfer the ownership of land and houses within the territory of People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.
property management regulations
Article 53 provides that:
Owners of residential properties, non-residential properties in residential quarters or non-residential properties connected with a single house shall pay special maintenance funds in accordance with relevant state regulations. Special maintenance funds shall be owned by the owners, and shall be used exclusively for the maintenance, renewal and transformation of property parts and facilities after the expiration of the property warranty period, and shall not be used for other purposes.