Legal analysis: If it is a new house, the down payment will be paid to the developer together, and then the developer will pay it to the tax department in a unified way.

legal basis: article 4 of the law of the people's Republic of China on the administration of tax collection stipulates that units and individuals with tax obligations are taxpayers. Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.