Legal analysis: No, the delivery of commercial housing is not necessarily related to these. After the contract is signed and takes effect on time, the deed tax should be paid, but generally, the deed tax must be paid before the real estate license is processed, otherwise the real estate license will not be processed.

Legal basis: Measures for the Administration of Pre-sale of Urban Commercial Housing

Article 5 The pre-sale of commercial housing shall meet the following conditions: (1) All land use right transfer fees have been paid and land use right certificates have been obtained; (2) Holding a construction project planning permit and a construction permit; (three) according to the pre-sale of commercial housing, the funds invested in development and construction have reached more than 25% of the total investment in engineering construction, and the construction progress and completion delivery date have been determined.