First, according to the provisions of Article 9 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), taxpayers should declare and pay taxes to the deed tax collection authorities where the land and houses are located within 10 days from the date when the tax obligation occurs, and pay taxes within the time limit approved by the deed tax collection authorities.

Second, according to Article 12 of DocumentNo. 165 of Ministry of Finance and Ministry of Construction (Measures for the Administration of Residential Special Maintenance Funds), the owner of commercial housing should deposit the first-phase residential special maintenance funds into the special maintenance fund account before going through the house occupancy formalities.

The owner of the sold public housing shall deposit the first special maintenance fund of public housing into the special maintenance fund account of public housing or hand it over to the selling unit for deposit into the special maintenance fund account of public housing before going through the housing check-in formalities.

Units selling public housing houses shall deposit the extracted special maintenance funds for public housing houses into the special account of special maintenance funds for public housing houses within 30 days from the date of receiving the payment for selling houses.

Comparing the above two points, you should pay the deed tax first. Example: If Zhang San buys a house on 2065438+2004 65438+ 10/0, the delivery time is 2065438+September 20, 2004 (check-in). Because Zhang San bought a house earlier than the check-in time, he paid the deed tax first. I hope it works for you!