Pay taxes. According to the query of official website, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the tax on the existing house of Nanjing Pukou Times Art Garden was collected by the developer before the delivery of the house. Only after paying various fees, including taxes and fees, will the developer go through the formalities of handing over the house. The delivery of new houses needs to pay deed tax and stamp duty on property transfer. These taxes are levied in accordance with the laws specially formulated by the state, with special tax rates and calculation methods, which will be calculated according to the area of the house.