The deed tax of commercial housing needs to be paid within 90 days after the filing date (usually the date on page 15 of the contract), and the overdue period will be liquidated damages of five ten thousandths per day. The maintenance fund requires buyers to pay the housing maintenance fund to the selling unit according to the proportion of 2-3% of the purchase price and the agreement that buyers and selling units should sign on the payment of the housing maintenance fund.

1. Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.

Two, housing maintenance fund actually includes housing public facilities special fund and housing maintenance fund. The special fund for housing public facilities is referred to as the special fund, which is used for projects such as the renovation of common parts of property and public facilities and equipment, and shall not be used for other purposes. Housing special maintenance funds to implement the principle of "money with the house". When the house is transferred, the remaining funds in the account are also transferred to the new owner of the house.