The provisions on the payment of the house maintenance fund are as follows: 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. 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. The housing maintenance fund belongs to all owners, and no one may misappropriate it without permission. Once found, it will be punished by warning, fine or criminal detention. There are certain conditions for applying for housing maintenance fund: the housing maintenance fund must be used for public parts and public facilities of the house; Use after the warranty period expires; Get the consent of the owner of more than two-thirds of the relevant income. "Measures for the Administration of Special Maintenance Funds for Residential Buildings" Article 7 The owners of commercial residential buildings and non-residential buildings shall deposit special maintenance funds for residential buildings according to the construction area of their own properties, and the amount of the first special maintenance funds for residential buildings deposited per square meter of construction area shall be 5% to 8% of the cost per square meter of local residential construction and installation projects. The competent departments of construction (real estate) of the people's governments of municipalities directly under the central government, cities and counties shall, according to local conditions, reasonably determine and announce the amount of the first-phase residential special maintenance fund deposited per square meter of construction area, and make timely adjustments.