Legal analysis: if you don't pay the deed tax, you will be charged a late fee, and if you don't pay the maintenance fund, you won't be charged a late fee. The deed tax of commercial housing needs to be paid within 90 days after the filing date.

Legal basis: Article 32 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the day when the tax is overdue. Application materials to be submitted for deed tax: 1, original and photocopy of commercial housing sales contract; 2. Original and photocopy of the unified invoice or receipt for real estate sales; 3. The original and photocopy of the ID card of the purchaser (the unit provides the original and photocopy of the organization code certificate); 4. If the purchaser needs to entrust others to handle the deed tax, he shall provide the original power of attorney and the original and copy of the agent's ID card (the power of attorney shall be signed by himself and fingerprinted).