Legal analysis: the deed tax of real estate is paid by the local tax department, and the deed tax must be paid before handling the real estate license. If you buy a new house, you can go through the deed tax payment formalities with the original and photocopy of the purchase contract, the original and photocopy of the invoice or receipt, and the original and photocopy of the ID card. The deed tax is paid when the purchase contract is filed with the Housing Authority, and the maintenance fund is handed over to the property agent when the house is delivered. Deed tax payment regulations are as follows: the deed tax of commercial housing needs to be paid within 90 days after the filing date. The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract. Taxpayers shall, within 10 days from the date of tax obligation, go through the tax declaration at the deed tax collection organ where the land and house are located, and generally go through the payment formalities at the window of the local tax bureau in the government hall. And pay taxes within the time limit approved by the deed tax collection authority.

Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax.

Article 8 The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.

Article 9 A taxpayer shall, within/0/0 days from the date when the tax obligation occurs, declare and pay taxes to the deed tax collection organ where the land and house are located, and pay taxes within the time limit approved by the deed tax collection organ.