According to the relevant regulations of real estate management in China, the owner must pay the deed tax and the first special maintenance fund when handling the house property certificate. Deed tax is a national tax, which is a tax on real estate property transactions. The house shall be paid to the IRS at one time according to 1-3% of the total transaction price, and the first special maintenance fund shall be paid to the Construction Bank according to the cost announced by the local construction department multiplied by the total construction area of the owner's house.

Deed tax is a one-time real estate transaction tax levied by the state, which is non-refundable. Special maintenance funds are used for property maintenance, renewal and transformation after the warranty period expires.