According to the relevant regulations, the purchaser should declare the deed tax within 10 days after signing the commercial housing sales contract. However, according to the actual operation, the purchaser generally pays the deed tax when handling the title certificate and transferring the deed tax. For public maintenance funds, the time for real estate administrative departments to collect maintenance funds is also when they handle the transfer of real estate licenses and deeds. The developer itself is not the collection department of deed tax and maintenance fund, but only collects and pays.
In other words, when the relevant government departments collect deed tax and maintenance fund, they are all handling the transfer of real estate license and deed certificate. When developers ask buyers to pay deed tax and maintenance fund before taking the key, the key is the agreement between buyers and developers in the commercial housing sales contract. If the contract clearly stipulates that the buyer must pay the deed tax and maintenance fund before getting the key, the buyer shall pay the deed tax and maintenance fund to the developer for collection according to this agreement. If the contract does not clearly stipulate that the purchaser must pay the deed tax and maintenance fund before taking the key, the developer has no right to require the purchaser to pay the deed tax and maintenance fund first.