The deed tax is paid when the house purchase contract is filed with the Housing Authority, and the maintenance fund is paid when the house is handed over.

The deed tax payment regulations are as follows: The deed tax for commercial houses needs to be paid within 90 days after the filing date.

According to Article 32 of the "Tax Collection and Administration Law of the People's Republic of China", if a taxpayer fails to pay taxes within the prescribed time limit, and if the withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall order

In addition to payment within the time limit, a late payment fee of 0.05% of the overdue tax will be charged on a daily basis from the date of overdue tax payment.

The rules for paying the house maintenance fund are as follows: The owner should pay the house maintenance fund before handing over the house.

For the first phase of special housing maintenance funds, owners can directly deposit them into the special housing maintenance fund account, or they can entrust a real estate development company to hand it over on their behalf.

If a real estate development enterprise is entrusted with the payment, the real estate development enterprise shall deposit the special housing maintenance funds into the special housing maintenance fund account within 30 days from the date of receipt of the housing maintenance funds.