When the house is delivered, the maintenance fund is paid, and when the deed tax is paid, it is basically filed.
Deed tax payment regulations are as follows: the deed tax of commercial housing needs to be paid within 90 days after the filing date. 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.
Maintenance fund use conditions:
1. The maintenance fund can only be used when the warranty period expires, the public parts of the property and the * * * facilities and equipment are overhauled, updated and transformed. The specific owners shall share the cost proportion according to the determination standard of voting rights.
2. When the maintenance fund is idle, it shall not be used for other purposes except the purchase of treasury bonds or other funds stipulated by laws and regulations.