Legal analysis: Yes. Buying a house without paying deed tax will result in late fees. Generally speaking, the late payment fee is to impose a certain percentage of late payment fee on taxpayers who fail to pay taxes according to the tax deadline. It is a measure taken by tax authorities to give economic sanctions to taxpayers who pay taxes overdue. According to "People's Republic of China (PRC) Tax Collection and Management Law" and its detailed rules for implementation, the collection of late fees is not a punishment according to regulations, but a kind of compensation that taxpayers or withholding agents should pay for occupying state taxes. Deed tax payment time: 1. The deed tax and maintenance fund of the new house are generally handed over to the developer when the house is handed over, and there is no need to pay taxes when buying a house, that is, the house is handed over two years later, and then the deed tax and maintenance fund are paid two years later. In fact, the deed tax and maintenance fund are collected by the Housing Authority, but because of the complexity of personal handling, they are generally handed over to the developers, who then hand them over to the Housing Authority in a unified manner, and then apply for the real estate license. 2. In fact, the deed tax is generally paid before handling the property right certificate, so the deed tax and maintenance fund paid by the owner are in the developer's account, and will be handed over to the Housing Authority when handling the property right certificate, so this part of the money is not small, and the interest is not small. 3. The owner can handle the property right by himself, without giving the deed tax and maintenance fund to the developer, but the procedure is more troublesome. I believe that not many people are willing to apply for the title certificate themselves, and the payment is the same. Let's talk about the charging standard of deed tax first. At present, most cities in China have the same deed tax charging standard. The deed tax standards of Beishangguangshen and Shenzhen are different, and the deed tax of the second suite in Changsha changed in April is also different. So don't be surprised if you see that the deed tax standard is different from the local one. Go directly to the local housing authority to find out.

Legal basis: Article 32 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the day when the tax is overdue.