契税和维修基金什么时候交-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	契税和维修基金什么时候交
释义	法律分析：房契税和维修基金一般是在房产管理部门备案的时候交，一般都会有具体的通知文件，购房者需要在收到通知的10个工作日之内，到指定的窗口办理相关流程；而房屋维修基金则是在办理交房流程的时候交，一般是由开发商代收，然后再统一转交给房产管理部门。法律依据：根据《中华人民共和国契税暂行条例》第八条规定规定：契税的纳税义务发生时间,为纳税人签订土地、房屋权属转移合同确当天,或者纳税人取得其他具有土地、房屋权属合同性质凭证确当天。
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