Legal analysis: if you pay the maintenance fund and don't pay the deed tax, there will be a late fee. If you pay the deed tax and don't pay the maintenance fund, there seems to be no late payment fee; The income subjects of these two sums of money are different;

Legal basis: Article 52 of People's Republic of China (PRC) Tax Administration Law. If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities may recover the tax and overdue fine within three years.