Deed tax is a property tax levied on real estate whose ownership has been transferred and changed, and is levied on the property rights inheritors.

The scope of tax payable includes: land use rights sales, gifts and exchanges, house sales, house gifts, house exchanges, etc.

Maintenance fund, also known as "public maintenance fund" and "special maintenance fund", refers to the amount that owners of residential properties pay a certain amount for the maintenance of public parts and public facilities and equipment within the property area.

The funds are transferred to a special account and the owners' committee is authorized to manage and use the fund uniformly.

The maintenance fund is jointly raised by the owners of the property. The owners have ownership of the maintenance fund according to the payment ratio, but the right to use it belongs to all owners. A single owner is not allowed to withdraw all of his maintenance fund from the bank.

The maintenance fund is integrated with the specific house, exists and disappears with the existence of the house, and does not change due to changes in the specific owner. When a new owner becomes a new owner due to a change in the property rights of the house, the maintenance fund should also be renamed by the old owner to the name of the new owner.