Legal analysis: both deed tax and maintenance fund need to be paid before delivery. The owner shall pay the house repair 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 company to pay. If a real estate development company is entrusted, the real estate development company shall pay within 30 days from the date of receiving the housing repair fund.

Legal basis: Article 9 of the Deed Tax Law of People's Republic of China (PRC) occurred on the date when the taxpayer signed the land and house ownership transfer contract, or when the taxpayer obtained other certificates with the nature of the land and house ownership transfer contract.