When real estate development enterprises develop commercial houses (residential quarters), they usually need to withdraw a certain amount of public maintenance funds and deposit them in the local residential quarter office for escrow according to regulations. There are two main sources of public maintenance funds, one is to collect them separately when selling houses, and the other is to extract them from the income of selling houses according to a certain proportion. It is understood that there are many separate collections in practice at present, but in essence, this amount is collected, so it can be recorded as "other payables" when it is collected and stored in accounting, without going through the enterprise profit and loss account. If the enterprise does extract another maintenance fund, then this part of the cost cannot be directly corresponding to the specific cost items, so it is better to include it in the cost.

In terms of taxation, the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Enterprise Income Tax Related to Real Estate Development (Guo Shui Fa [2003] No.83) (note: this article has been abolished at present) stipulates that real estate development enterprises shall bear the responsibility of maintaining, maintaining, repairing and replacing ×× waste parts and ×× waste facilities and equipment for the development products they sell, and the expenses incurred shall be in accordance with the provisions of relevant laws and regulations or contractual stipulations. The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Levying Enterprise Income Tax on Real Estate Development Business (Guo Shui Fa [2006] No.31) stipulates that if the development enterprise transfers the XX used parts and the XX used facilities and equipment maintenance fund that have been included in the sales income to the relevant departments and units, it will be deducted at the time of transfer. Shall not deduct the withholding maintenance fund. According to the spirit of the two documents, it should be understood that the unused part withheld by the enterprise itself cannot be deducted before tax, and only the actually used part (the part that has been spent or handed in) can be deducted.