开发商破产了维修基金怎么办 -法律知识-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	开发商破产了维修基金怎么办 -法律知识
释义	法律分析：维修基金和契税可以由开发商代收办理缴纳手续。法律依据：《中华人民共和国税收征收管理法》第三十二条纳税人未按照规定期限缴纳税款的，扣缴义务人未按照规定期限解缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金。房屋维修基金属于全部业主共同所有，任何人不得私自挪用，一经发现，将以警告、罚款或刑事拘留处置。申请房屋维修基金有一定条件：房屋维修基金必须用于住宅公共部位和公用设施设备是在超过保修期限后使用得到23以上相关收益业主的同意。
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