No penalty points. The house maintenance fund belongs to the collection fee. If the land increase stipulates that the collection fee is included in the house price and charged to the buyer, it can be used as the transfer income, and can be used as the deduction item but not as the basis for additional deduction. If the collection fee is charged separately, it cannot be used as transfer income or deducted as a deduction item. Wall reform fund is a special fund, which is used as an investment tool for wall energy-saving renovation.