Why do developers collect deed tax and property maintenance fund?

Some developers are forced to levy deed tax because they can occupy the owner's deed tax funds for free, so they are forced to levy deed tax. Then, what are the risks of taxpayers entrusting real estate enterprises to declare deed tax? There are five main risks: real estate development enterprises overcharge agency deed tax, detain agency deed tax, misappropriate agency deed tax, falsely declare, and declare overdue.

It is worth noting that if the real estate development enterprise fails to pay the tax on time, the taxpayer still has to bear the late payment fee of five ten thousandths of the overdue tax on a daily basis. In other words, if the real estate enterprise fails to declare the deed tax, the late payment fee will be borne by the buyer, the taxpayer.

In addition, if a real estate enterprise is missing or bankrupt before filing the deed tax on its behalf, the taxpayer shall file a separate deed tax declaration with the tax authorities.