1. Deed tax: Deed tax refers to a one-time behavioral tax levied by the state on the person who inherits the title according to the contract signed by the parties and a certain proportion of the determined price when the ownership of land or house is transferred.

It is a specialized tax levied on changes in real estate property rights.

According to the 1997 "Provisional Regulations of the People's Republic of China on Deed Tax": When the ownership of land and houses is transferred within the territory of my country, the units and individuals who bear the deed tax shall pay the deed tax in accordance with the provisions of the "Regulations".

The transfer of land and house ownership referred to in the Regulations refers to the following acts: transfer of state-owned land use rights; transfer of land use rights, including sale, gift and exchange: house sale; house donation; house exchange.

No deed tax is payable on rental properties.

Deed tax is an important local tax. In the place where land and house transactions occur, no matter who is transferring ownership, they must pay tax according to law.

2. Maintenance Fund: In order to ensure the maintenance and management of housing after sale, and safeguard the common interests of housing property owners and users.

After all commercial housing and public housing are sold, a maintenance fund for the main parts of the house and the main facilities and equipment (hereinafter referred to as the maintenance fund) should be established.

The most used parts refer to foundations, walls, columns, beams, baffles, roofs, outdoor walls, stairwells, corridors, etc.

Public equipment refers to water supply and drainage channels, heating, gas, power supply lines, fire protection facilities, equipment use buildings, etc.

Our city's maintenance funds are now collected by development companies and deposited into the special maintenance fund account of the Housing Fund Management Center.

When used, the owners' committee shall submit an application, the district property management administrative department shall review the maintenance project, and the property company shall entrust a professional team to perform the construction.