Maintenance fund and deed tax invoice are two different concepts, not the same invoice. Specifically:

1. Maintenance fund refers to the funds agreed in the house purchase contract and paid by the owner to the property management company or the industry committee in a certain proportion for the maintenance of public parts. According to the "Regulations on Property Management", the property service enterprise or the owners' committee shall set up special maintenance funds for the maintenance and replacement of parts and facilities of the property. When paying the maintenance fund, the owner should receive the corresponding receipts or invoices;

2. Deed tax invoice refers to the invoice issued for paying deed tax in accordance with state regulations in housing sales transactions. Property buyers can apply to the tax authorities for issuing deed tax invoices when paying deed tax. Deed tax invoices are a kind of tax vouchers, which can be used to handle provident fund loans, housing mortgages and other related businesses.

The conditions for issuing deed tax invoices are as follows:

1. The buyer and the seller must be legal persons or enterprises, and they need to sign a formal house purchase contract when trading;

2. Pay the deed tax payable according to the deed tax rate stipulated by the state and local governments;

3. When paying the deed tax, you need to declare it in the tax department and submit the corresponding materials, including the purchase contract, ID card, housing certificate, etc.

4. After paying the deed tax, the tax department will check the application materials and taxes, and issue a deed tax invoice after confirmation.

To sum up, the deed tax rate and specific declaration requirements in different regions may be different, and the specific situation needs to be understood according to local relevant regulations. In addition, when applying for deed tax invoices, property buyers need to provide real and effective personal or business information and relevant supporting materials, otherwise it may affect the issuance of deed tax invoices.

Legal basis:

Article 1 of the deed tax law of People's Republic of China (PRC).

Units and individuals that transfer the ownership of land and houses within the territory of People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.

second

The transfer of ownership of land and houses as mentioned in this Law refers to the following acts:

(a) the transfer of land use rights;

(two) the transfer of land use rights, including sale, gift and exchange;

(three) the sale, gift and exchange of houses.

The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right.

Where the ownership of land and houses is transferred by means of capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law.