Legal analysis: developers have no right to collect deed tax and housing provident fund, and general developers handle it on their behalf. Housing maintenance fund actually includes housing public facilities special fund and housing maintenance fund. The special fund for housing public facilities is referred to as the special fund, which is used for projects such as the renovation of common parts of property and public facilities and equipment, and shall not be used for other purposes. Special funds to implement the principle of "money with the house". When the house is transferred, the remaining funds in the account are also transferred to the new owner of the house. 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.

Legal basis: Article 6 of the Law of People's Republic of China (PRC) on Tax Collection and Management, the state plans to equip tax authorities at all levels with modern information technology, strengthen the modernization of tax collection and management information system, and establish and improve the information sharing system between tax authorities and other government administrative organs. Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.