Housing maintenance fund actually includes housing public facilities special fund and housing maintenance fund, which refers to the fund established after the sale of commercial housing and public housing for the renewal and transformation of residential parts and facilities after the warranty period expires.
The difference between maintenance fund and property fee is as follows:
1, the ownership of payment is different;
2. The use process of expenses is different;
3. The cost range is different.
Many property buyers know something about the housing maintenance fund, and they are more concerned about the payment time of the housing maintenance fund. Generally speaking, before the house is delivered, the owner has to pay the house maintenance fund. Maintenance fund is a certain amount of money paid by the owner for the maintenance of public parts and facilities and equipment in the property area. The owner's maintenance fund invoice shall be kept in three copies, one for the individual, one for the housing management department and one for the bank.
legal ground
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Thirty-fifth in violation of the provisions of these measures, one of the following circumstances, the tax authorities shall order it to make corrections, and may impose a fine of 6.5438+0 million yuan; Illegal gains shall be confiscated:
(a) the invoice should be issued but not issued, or the invoice is not issued at one time according to the prescribed time limit, order and column, or the special invoice seal is not stamped;
(two) using the tax control device to issue invoices, and failing to submit the invoice data to the competent tax authorities on schedule;
(3) using non-tax-controlled electronic equipment to issue invoices, failing to report the software program description data used by non-tax-controlled electronic equipment to the competent tax authorities for the record, or failing to save and submit the invoice data in accordance with regulations;
(four) the use of invoices;
(5) Expanding the scope of use of invoices;
(6) Substituting other vouchers for invoices;
(7) Invoicing across specified areas;
(8) Failing to pay the cancellation invoices in accordance with the provisions;
(9) Failing to store and keep invoices in accordance with regulations.