Which department should the deed tax and maintenance fund be handed over to?

Legal analysis: collected by developers. Before the establishment of the owners' committee, the maintenance fund shall be supervised by the district and county real estate management departments where the property is located, and the principal and interest shall be owned by the owners, and no unit or individual may use it. After the establishment of the owners' committee, it shall sign an entrustment agreement with the city's commercial banks to open a maintenance fund account in the property management area for the overhaul, renewal and transformation of residential parts and facilities after the warranty period expires. Due to imperfect laws and regulations, there are local policies and measures.

Legal basis: Article 9 of the Deed Tax Law of People's Republic of China (PRC) occurred on the date when the taxpayer signed the land and house ownership transfer contract, or when the taxpayer obtained other certificates with the nature of the land and house ownership transfer contract.