There is no penalty, but there is a late fee. 1. Deed tax late payment is a measure taken by tax authorities to impose economic sanctions on taxpayers who pay taxes overdue. It is not a punishment, but a kind of compensation that withholding agents and taxpayers should pay for occupying state taxes. There are two algorithms for the overdue payment of deed tax: one is the overdue payment behavior that occurred before April 30, 200 1 year, and according to the provisions of the original tax collection and management law, two thousandths of the overdue payment will be added every day; Second, the late payment fee occurred after May 1, 20065438. According to the new provisions of the tax collection and management law, a late payment fee of 0.5% of the overdue tax will be charged on a daily basis. Second, the maintenance fund late fee Because the Measures for the Administration of Residential Special Maintenance Fund only gives a maintenance fund payment standard, the specific implementation standards vary from place to place. The following are the implementation standards in Zhou Su and Guangdong. Measures for the Administration of Suzhou Residential Facilities and Equipment Maintenance Fund Chapter IV Punishment? Thirty-fourth units and individuals that fail to pay the maintenance fund in accordance with the provisions shall be ordered by the Municipal Real Estate Administration to pay within a time limit; If it is still not paid in full within the time limit, a late fee of 5/10000 may be charged on a daily basis. Fifty-sixth in Guangdong Province, if the construction unit or the owner fails to pay the property maintenance fund on time, the owners' committee may demand payment and deliver it within a time limit; If it is still not delivered within the time limit, a late fee of 1/1000 of the undelivered amount may be charged on a daily basis. If it is still not delivered after collection, the owners' committee may bring a lawsuit to the people's court according to law.