People all know that the purchase of commercial housing should pay deed tax and public maintenance fund, but there are great differences between real estate developers and buyers on how to pay deed tax and public maintenance fund. In fact, the payment of deed tax and public maintenance fund involves nothing more than two issues, one is the time of payment, and the other is who should pay. For these two problems, in the Law of People's Republic of China (PRC) on Tax Collection and Administration and the Law of People's Republic of China (PRC) on Tax Collection and Administration, Beijing is taken as an example to analyze this problem. First, the subject and time of deed tax collection. Article 29 of the Law of People's Republic of China (PRC) on Tax Collection and Management stipulates: "Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities in accordance with laws and administrative regulations, no unit or individual may conduct tax collection activities." ; Article 2 of Beijing Local Taxation Land No.478 "Notice on Several Issues Concerning the Administration of Deed Tax Collection" stipulates: "The method of deed tax collection will continue to be entrusted to the Municipal Bureau of Land Resources and Housing Management, district and county real estate bureaus and township finance offices for the time being. The specific matters entrusted to collect taxes shall be handled by the local competent tax authorities in accordance with the Interim Provisions of the Municipal Local Taxation Bureau on the Administration of Entrusted Tax Collection (Beijing Local Taxation Bureau)