Legal analysis: The house deed tax should be paid after signing the purchase contract and before handling the real estate license. Maintenance funds can be paid before check-in. Individual purchases of housing are subject to differentiated tax rates. According to the regulations, if an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 9 square meters (including 9 square meters), the deed tax shall be implemented according to 1%; If the apartment area is 9 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be 2%; The deed tax rate shall be levied at 4% if the area of the purchased residential unit is more than 144 square meters. The purchase of non-ordinary houses, two or more houses, and commercial investment properties (shops, office buildings, business apartments, etc.) are all taxed at the rate of 4%.

legal basis: article 11 of the deed tax law of the people's Republic of China * * * * after the taxpayer handles the tax payment, the tax authorities shall issue a deed tax payment certificate. Taxpayers handle the registration of land and house ownership, and the real estate registration agency shall check the deed tax payment, tax reduction or exemption certificate or relevant information. If the deed tax is not paid in accordance with the regulations, the real estate registration agency shall not handle the registration of land and housing ownership.