deed tax and maintenance fund must be paid to the developer when the house is handed over.

the provisions on deed tax payment are as follows: the deed tax of commercial housing should be paid within 9 days after the filing date. According to Article 32 of the Law of the People's Republic of China on the Administration of Tax Collection, 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 payment within the prescribed time limit, impose a late fee of five ten thousandths of the overdue tax on a daily basis from the date of tax payment.

the provisions on the payment of house maintenance fund are as follows: the owner shall pay the house maintenance fund before the house is handed over. The first phase of housing special maintenance funds, the owners can be directly deposited in the housing special maintenance fund account, can also entrust real estate development enterprises to pay. Commissioned by the real estate development enterprise, the real estate development enterprise shall, within 3 days from the date of receipt of the housing maintenance fund, deposit the special housing maintenance fund in the special housing maintenance fund account.

Deed tax is a kind of property tax that is levied on the 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 house maintenance fund belongs to all owners, and no one may misappropriate it privately. Once found, it will be punished by warning, fine or criminal detention. There are certain conditions for applying for housing maintenance fund: the housing maintenance fund must be used for public parts of houses and public facilities and equipment; Is used after the warranty period is exceeded; Get the consent of more than 2/3 owners of relevant income.