Housing maintenance fund refers to the fund set up by property owners to ensure the safety of houses and maintain the parts and facilities used by houses. According to the relevant regulations, the housing maintenance fund is paid by the buyers and sellers according to a certain proportion of the tax payable stipulated in the tax law. During the payment of the house maintenance fund, the seller shall bear the responsibility of issuing invoices. The main purpose of issuing invoices is to prove that the expenses have been paid, which is convenient for subsequent tax payment and management.

Housing maintenance fund is an important housing management system, which plays a very important role in maintaining housing safety and hygiene, improving the level of property management and safeguarding the sovereign interests of the industry. In the process of payment, we should carefully check the relevant policies, pay according to regulations, and keep relevant evidence and invoices. In the process of using the maintenance fund, it is necessary to be transparent and open to ensure the rational use and fair management of the maintenance fund.