It is stipulated that within 90 days after the house is closed, you can pay the deed tax and maintenance fund through negotiation with the house purchase contract and payment bill, ID card, household registration book and marriage certificate. With the tax payment certificate, you can apply for the real estate license, or you can entrust the developer to pay for it, depending on whether the sales contract you signed is agreed. The suggestion is to pay it yourself, because the developer will treat your money as a two-year interest-free loan, and then pay taxes to apply for a real estate license. Deed tax payment regulations are as follows: the deed tax of commercial housing needs to be paid within 90 days after the filing date. According to the provisions of Article 32 of People's Republic of China (PRC) Tax Collection and Management Law, if the taxpayer fails to pay the tax within the prescribed time limit and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax to be paid within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of tax payment. The provisions on the payment of the house maintenance fund are as follows: the owner shall pay the house maintenance fund before the house is delivered. The first phase of housing special maintenance funds, the owners can be directly deposited in the housing special maintenance fund account, can also be entrusted to the real estate development enterprises to pay. Entrusted by a real estate development enterprise, the real estate development enterprise shall, within 30 days from the date of receiving the housing maintenance fund, deposit the housing special maintenance fund into the housing special maintenance fund account. 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 in the property area, and authorize the owners' committee to manage and use it in a unified way. Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange. The deed tax of commercial housing needs to be paid within 90 days after the filing date (usually the date on page 15 of the contract), and the overdue period will be liquidated damages of five ten thousandths per day. The maintenance fund requires buyers to pay the housing maintenance fund to the selling unit according to the proportion of 2-3% of the purchase price and the agreement that buyers and selling units should sign on the payment of the housing maintenance fund. Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange. Housing maintenance fund actually includes housing public facilities special fund and housing maintenance fund. The special fund for housing public facilities is referred to as the special fund, which is used for projects such as the renovation of common parts of property and public facilities and equipment, and shall not be used for other purposes. Housing special maintenance funds to implement the principle of "money with the house". When the house is transferred, the remaining funds in the account are also transferred to the new owner of the house. According to the current regulations, before handling the house ownership certificate, pay the house purchase deed tax and maintenance fund. The process is as follows: bring the identity certificate, household registration book, marriage certificate, certificate of no room, sales contract and invoice transfer confirmation approval form to the surveying and mapping company for surveying and mapping, to the evaluation company for evaluation, and then pay the deed tax to the local tax department before registering the property rights; Both parties hold their own identity certificate, house ownership certificate, household registration book, marriage certificate, certificate of no house, sales contract, transfer approval form and other materials to wait for the surveying and mapping company's surveying and mapping and evaluation company's evaluation, and then pay the deed tax to the local tax department before registering the property rights. Second-hand houses generally do not need to pay maintenance funds.