Housing maintenance is a local tax collection business, and business tax is levied, and special invoices for value-added tax cannot be issued.

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.