Maintenance fund and deed tax have a sequential order. Under normal circumstances, pay the maintenance fund first, and then pay the deed tax. After buying a house, the developer generally collects the house maintenance fund on his behalf, and then when handling the house property right certificate, the buyer pays the deed tax by himself. The main reason is that the maintenance fund must be paid first, and the real estate development company can deposit the housing special maintenance fund into the housing special maintenance fund account within 30 days from the date of receiving the housing special maintenance fund; After the house is closed, the deed tax shall be paid to the house manager on the basis of the purchase contract and the real estate sales invoice.

How to use the housing maintenance fund

1, which is used for the maintenance and replacement of the main structure, public parts and facilities of the house after the warranty period expires.

2. The main body of the house has been reported to the internal and external walls, columns, beams, floors and roofs. Public parts include external walls, stairwells and corridors, and public facilities include upper and lower pipes, elevators, fire fighting and garages.

3. Generally, in communities without owners' committees, the housing maintenance fund is managed by the Housing Authority, but the application procedure is very complicated. If you want to use the housing maintenance fund, you must follow the principle of double two-thirds special majority, that is, the owners who account for more than two-thirds of the total construction area and more than two-thirds of the total number of people can apply after discussion.

4 residential areas without owners' committees shall be handled by the property. If there is no property, the community can apply. To the Housing Authority, the Housing Safety Appraisal Department, the Audit Bureau and specialized banks. The housing maintenance fund can only be used after applying for professional appraisal of housing safety, auditing the budget and final accounts of maintenance scheme, hiring the construction unit to carry out maintenance and construction, and applying for special bank to allocate funds to the housing maintenance fund management center for approval.