If the company's maintenance fund and deed tax are not paid for two years, there will be late fees.

The deed tax payment regulations are as follows: The deed tax for commercial houses needs to be paid within 90 days after the filing date.

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, in addition to ordering payment within a time limit, will also impose an additional 10,000 yuan on the overdue tax on a daily basis starting from the date of overdue tax payment.

5/5 late payment fees.

The owner should pay the building maintenance fund before handing over the house.

The owner can directly deposit the first phase of special house maintenance funds into the special house maintenance fund account, or entrust a real estate development company to pay it on his behalf.

If a real estate development enterprise is entrusted with the payment, the real estate development enterprise shall deposit the special housing maintenance funds into the special housing maintenance fund account within 30 days from the date of receipt of the housing maintenance funds.

The deed tax rate is three to five percent.

The specific applicable tax rate for deed tax shall be proposed by the people's government of the province, autonomous region, or municipality directly under the Central Government within the tax rate range specified in the preceding paragraph, and reported to the Standing Committee of the People's Congress at the same level for decision, and reported to the Standing Committee of the National People's Congress and the State Council for filing.

Provinces, autonomous regions, and municipalities directly under the Central Government may determine differential tax rates for the ownership transfer of different entities, different regions, and different types of housing in accordance with the procedures stipulated in the preceding paragraph.