Legal analysis: deed tax and maintenance fund cannot be paid late. Deed tax that needs to be paid on time shall be paid when the house purchase contract is filed with the Housing Authority, and the maintenance fund shall be paid when the house is delivered. According to the deed tax payment regulations, the deed tax of commercial housing needs to be paid within 90 days after the filing date. Taxpayers shall reduce or exempt taxes in accordance with relevant regulations. Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid, and the tax authorities will not implement them and report to the higher tax authorities. No, the deed tax needs to be paid on time when the purchase contract is filed with the Housing Authority, and the maintenance fund is paid 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. According to the provisions of Article 32 of People's Republic of China (PRC) Tax Collection and Management Law, 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 the tax to be paid within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of tax payment.

Legal basis: deed tax law of People's Republic of China (PRC).

Article 1 Taxpayers who transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.

Article 2 The transfer of ownership of land and houses as mentioned in this Law refers to the following acts:

(a) the transfer of land use rights;

(two) the transfer of land use rights, including sale, gift and exchange;

(three) the sale, gift and exchange of houses.

The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right.

Where the ownership of land and houses is transferred by means of capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law.

Article 3 The deed tax rate is 3% to 5%.

The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the People's Congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.