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. \ r \ Deed tax payment regulations are as follows: Deed tax for commercial housing shall be paid within 90 days from the date of declaration. 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. \r\n Maintenance fund, also known as "public maintenance fund" and "special maintenance fund", refers to a fund that the owners of residential properties pay a certain standard amount to a special account for the maintenance of public facilities and equipment in the property area and authorize the owners' committee to manage and use it uniformly. \r\n 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.