Legal analysis: the deed tax on house purchase refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the house price in the contract signed by the parties when the ownership of the house changes. It is a special tax levied on the change of real estate property rights. Maintenance fund, also known as "public maintenance fund" and "residential special maintenance fund", means that the owners of residential properties pay a certain amount of money to a special account for the maintenance of common parts and shared facilities and equipment in the property area. And authorize property service enterprises or other management units to use funds.

Legal basis: People's Republic of China (PRC) Deed Tax Law Article 1 Where the ownership of land and houses is transferred within the territory of People's Republic of China (PRC), the units and individuals undertaking deed tax shall pay the deed tax in accordance with the provisions of this law.