According to the information released by Huajian. In August, 2020, it is impossible to handle the formalities of handing over the house without paying the maintenance fund, and there will be a late fee if you don't pay the deed tax. Due to the failure to deposit the first residential special maintenance fund as required, the development and construction unit or the public housing sale unit shall not deliver the house to the purchaser. If the taxpayer fails to pay the tax within the prescribed time limit, and the 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 date when the tax is overdue.

Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the production price when the property right of real estate (land, house) changes.