legal subjectivity:

collected by the developer. Before the establishment of the owners' committee, the maintenance fund shall be supervised by the district and county real estate management departments where the property is located, and the principal and interest shall be owned by the owners, and no unit or individual may use it. After the establishment of the owners' committee, it shall sign an entrustment agreement with the city's commercial banks to open a maintenance fund account in the property management area, which will be used for the overhaul, renewal and transformation of residential parts and facilities after the warranty period expires. Article 22 of the Provisional Regulations of the People's Republic of China on Value-added Tax Location: (1) Fixed business households shall report and pay taxes to the competent tax authorities where their institutions are located. If the head office and branches are not in the same county (city), they shall report and pay taxes to the competent tax authorities in their respective places; With the approval of the competent financial and tax authorities of the State Council or its authorized financial and tax authorities, the head office can collect and report tax payment to the competent tax authorities where the head office is located. (2) Fixed business households selling goods or services in other counties (cities) shall report their business matters to the competent tax authorities where their institutions are located, and declare and pay taxes to the competent tax authorities where their institutions are located; If it is not reported, it shall report and pay tax to the competent tax authorities at the place of sale or where the labor service occurs; If the tax payment is not reported to the competent tax authorities in the place where the sales or labor service occurs, the competent tax authorities in the place where the institution is located shall pay the tax. (3) Non-fixed business households selling goods or services shall report and pay taxes to the competent tax authorities in the place where they sell or where the services occur; If the tax payment is not reported to the competent tax authorities in the place where the sales or labor service occurs, the competent tax authorities in the place where the institution is located or the place of residence shall pay the tax. (4) Imported goods shall be declared and paid to the customs at the place where they are declared. Withholding agents shall report and pay the tax withheld by them to the competent tax authorities where their institutions are located or where they live. Legal objectivity:

The time when the obligation to pay taxes in Article 9 of the Deed Tax Law of the People's Republic of China occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.