Traditionally, houses under construction, which are unfinished and cannot be delivered for use, are auction houses. That is to say, the commercial housing during the period from obtaining the pre-sale permit of commercial housing to obtaining the real estate license (property right card) is called auction.

The owner shall pay the house maintenance fund before the house is delivered. The first phase of housing special maintenance funds, the owners can be directly deposited in the housing special maintenance fund account, can also be entrusted to the real estate development enterprises to pay. Entrusted by a real estate development enterprise, the real estate development enterprise shall, within 30 days from the date of receiving the housing maintenance fund, deposit the housing special maintenance fund into the housing special maintenance fund account.

Housing maintenance fund actually includes housing public facilities special fund and housing maintenance fund. The special fund for housing public facilities is referred to as the special fund, which is used for projects such as the renovation of common parts of property and public facilities and equipment, and shall not be used for other purposes. Housing special maintenance funds to implement the principle of "money with the house". When the house is transferred, the remaining funds in the account are also transferred to the new owner of the house.

1. Buying a second-hand house is subject to the transfer time of the second-hand house, and the house transaction tax such as deed tax is generally paid within 30 days after the transfer.

2. The purchase of new houses is subject to the filing time of the purchase contract, and the deed tax is generally paid within 30 days after filing.

Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.