The maintenance fund is handed over to the developer, who can collect and handle the payment procedures. The deed tax of commercial housing needs to be paid within 90 days after the filing date. If the taxpayer fails to pay the tax within the prescribed time limit, the tax authorities will impose a late fee of 0.5% of the overdue tax on a daily basis. Housing maintenance funds usually belong to all owners, and no one may misappropriate them privately. Article 7 of the Measures for the Administration of Special Maintenance Funds for Residential Buildings stipulates that the owners of commercial residential buildings and non-residential buildings shall deposit special maintenance funds for residential buildings according to the construction area of their own properties, and deposit the down payment per square meter of construction area, which is 5% to 8% of the cost per square meter of local residential construction and installation projects.

"Measures for the administration of residential special maintenance funds" seventh.

The owners of commercial housing and non-residential housing shall deposit special housing maintenance funds according to the construction area of their own property, and the amount of the first special housing maintenance funds deposited per square meter of construction area is 5% to 8% of the cost per square meter of local residential construction and installation projects.