Legal analysis: If the maintenance fund is not paid, the handover procedures cannot be completed, and if the deed tax is not paid, late payment fees will be charged.

Legal basis: Article 1 of the "Deed Tax Law of the People's Republic of China" When the ownership of land and houses is transferred within the territory of the People's Republic of China, the units and individuals who bear the deed tax shall pay the deed tax in accordance with the provisions of this law.

Deed tax.

Article 2 The term "transfer of land and house ownership" as used in this Law refers to the following acts: (1) Transfer of land use rights; (2) Transfer of land use rights, including sale, donation, and exchange; (3) House sale and donation

,exchange.

The transfer of land use rights in Item 2 of the preceding paragraph does not include the transfer of land contract management rights and land management rights.

If the ownership of land or houses is transferred through price investment (shareholding), debt repayment, transfer, reward, etc., 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 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.