Legal analysis: The deed tax payment regulations are as follows: The deed tax for commercial housing needs to be paid within 90 days after the filing date. Article 32 of the "Tax Collection and Administration Law of the People's Republic of China" If the taxpayer fails to pay the tax within the prescribed time limit, and if the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order payment within a time limit.

Legal basis: "Deed and Tax Law of the People's Republic of China"

Article 1. The ownership of land and houses is transferred within the territory of the People's Republic of China. Individuals who are deed tax taxpayers shall pay deed tax in accordance with the provisions of this Law.

Article 2 The 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, donation, and 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 three to five percent.

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 shall be reported to the Standing Committee of the National People's Congress and Filing with the State Council.

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 specified in the preceding paragraph.