When real estate development enterprises develop commercial houses (residential quarters), they usually need to withdraw a certain amount of public maintenance funds and deposit them in the local residential quarter office for escrow according to regulations. There are two main sources of public maintenance funds, one is to collect them separately when selling houses, and the other is to extract them from the income of selling houses according to a certain proportion. It is understood that there are many separate collections in practice at present, but in essence, this amount is collected, so it can be recorded as "other payables" when it is collected and stored in accounting, without going through the enterprise profit and loss account. If the enterprise does extract another maintenance fund, then this part of the cost cannot be directly corresponding to the specific cost items, so it is better to include it in the cost.

In terms of taxation, the Measures for the Treatment of Enterprise Income Tax of Real Estate Development Business (Guo Shui Fa [2009] No.31) (hereinafter referred to as the new No.31) stipulates that if the development enterprise transfers the * * * parts and * * * facilities and equipment maintenance funds that have been included in the sales revenue to relevant departments and units according to regulations, it will be deducted at the time of handover. Shall not deduct the withholding maintenance fund. According to the spirit of the document, it should be understood that the unused part withheld by the enterprise itself cannot be deducted before tax, and only the actually used part (the part that has been spent or handed in) can be deducted.