The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income. The collection ratio of maintenance funds shall be determined by the real estate administrative departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
According to the Measures for the Administration of Residential Special Maintenance Funds issued by the Ministry of Construction and the Ministry of Finance 165, the owners of commercial houses and non-residential houses should deposit the residential special maintenance funds according to the construction area of the property they own, and the amount of the first residential special maintenance funds deposited per square meter of construction area is 5% to 8% of the cost per square meter of local residential construction and installation projects.