At present, the actual situation is that when a general real estate agent signs a contract with a buyer, it will definitely stipulate in the supplementary agreement when the buyer will pay the deed tax and public maintenance fund to the real estate agent in one lump sum, otherwise the real estate agent will not pay the house, and the real estate agent will provide guarantee for the loan of the buyer. If you don't collect deed tax and public maintenance fund when you move in, the risk will increase. If the purchaser fails to pay the deed tax and the public maintenance fund to handle the title certificate in time, the mortgage bank will not be able to handle the mortgage formalities, and it has been guaranteed by the developer. Once the purchaser fails to fulfill the obligation to repay the loan, the real estate developer can completely sell the house separately on the grounds of the purchaser's breach of contract and compensate for his own losses. In addition, if the purchaser pays the purchase price in one lump sum, this reason of the real estate agent simply does not exist, mainly because the real estate agent did not violate various regulations in the specific operation. When the purchaser handles the mortgage loan formalities, the real estate agent will generally ask the purchaser to sign a power of attorney, which has at least two contents, namely, handling the property right certificate as an agent, paying the deed tax and public maintenance fund. Therefore, it is a "voluntary" entrustment behavior for real estate developers to collect deed tax and public maintenance fund from buyers instead of collecting and remitting taxes, thus circumventing relevant regulations. Therefore, in practice, it is really necessary to pay the maintenance fund when handing over the house.

legal ground

"Measures for the Administration of Special Maintenance Funds for Residential Buildings" Article 7 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 the amount of the first special maintenance funds for residential buildings deposited per square meter of construction area shall be 5% to 8% of the cost per square meter of local residential construction and installation projects. The competent departments of construction (real estate) of the people's governments of municipalities directly under the central government, cities and counties shall, according to local conditions, reasonably determine and announce the amount of the first-phase residential special maintenance fund deposited per square meter of construction area, and make timely adjustments. Article 8 of the Measures for the Administration of Special Maintenance Funds for Houses, where public houses are sold, special maintenance funds for houses shall be deposited in accordance with the following provisions: (1) The owner shall deposit special maintenance funds for houses according to the construction area of the property he owns, and the amount of the first special maintenance fund for houses deposited per square meter of construction area shall be 2% of the local housing reform cost price. (two) units selling houses shall, in accordance with the proportion of not less than 20% of multi-storey houses and not less than 30% of high-rise houses, draw a one-time special maintenance fund for houses from the sales funds.