Current location - Trademark Inquiry Complete Network - Tian Tian Fund - Which department should the deed tax and maintenance fund be paid to?
Which department should the deed tax and maintenance fund be paid to?
Legal analysis: collected by developers. Before the establishment of the owners' committee, the maintenance fund shall be supervised by the district and county real estate management departments where the property is located, and the principal and interest shall be owned by the owners, and no unit or individual may use it. After the establishment of the owners' committee, it shall sign an entrustment agreement with the city's commercial banks to open a maintenance fund account in the property management area.

Legal basis: Article 22 of the Provisional Regulations on the Location of Value-added Tax in People's Republic of China (PRC);

(a) fixed business households to the local competent tax authorities to declare and pay taxes. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective places; With the approval of the competent financial and tax authorities in the State Council or the financial and tax authorities authorized by them, the head office can report and pay taxes to the competent tax authorities where the head office is located.

(2) Fixed business households selling goods or services in other counties (cities) shall report their business matters to the competent tax authorities where their institutions are located, and report and pay taxes to the competent tax authorities where their institutions are located; If it is not declared, it shall report and pay taxes to the competent tax authorities at the place of sale or where the labor service occurs; Failing to declare and pay taxes to the competent tax authorities in the place where the sales or services occur, the competent tax authorities in the place where the institution is located shall pay taxes.

(3) Non-fixed business households selling goods or providing services shall report and pay taxes to the competent tax authorities at the place where the goods are sold or where the services occur; Failing to declare and pay taxes to the competent tax authorities in the place where the sales or services occur, the tax shall be paid by the competent tax authorities in the place where the institution or domicile is located.

(4) Imported goods shall be declared and paid to the customs at the place of declaration. Withholding agents shall report and pay the tax withheld to the competent tax authorities at the place where their institutions are located or where they reside.