Legal analysis: No, the deed tax is paid when the house purchase contract is filed with the Housing Authority, and the maintenance fund is paid when the house is delivered.

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.