The maintenance fund is generally collected by the developer when the house is handed over, and then the invoice of the maintenance fund management center is issued. Deed tax depends on it, some developers also accept it, and some don't. If they don't accept it, they will hand it over to the local taxation bureau within ten working days after delivery. Maintenance funds and deed taxes can be collected and remitted by developers. The provisions on the payment of the house maintenance fund are as follows: the owner shall pay the house maintenance 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 enterprises to pay. Entrusted by a real estate development enterprise, the real estate development enterprise shall, within 30 days from the date of receiving the housing maintenance fund, deposit the housing special maintenance fund into the housing special maintenance fund account. Deed tax payment regulations are as follows: the deed tax of commercial housing needs to be paid within 90 days after the filing date. According to the provisions of Article 32 of People's Republic of China (PRC) Tax Collection and Management Law, if the taxpayer fails to pay the tax within the prescribed time limit and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax to be paid within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of tax payment. Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange. The housing maintenance fund belongs to all owners, and no one may misappropriate it without permission. Once found, it will be punished by warning, fine or criminal detention. There are certain conditions for applying for housing maintenance fund: the housing maintenance fund must be used for public parts and public facilities of the house; Use after the warranty period expires; Get the consent of the owner of more than two-thirds of the relevant income.