the provisions on deed tax payment are as follows: the deed tax of commercial housing should be paid within 9 days after the filing date. According to Article 32 of the Law of the People's Republic of China on the Administration of Tax Collection, if the taxpayer fails to pay the tax within the prescribed time limit and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax payment within the prescribed time limit, impose a late fee of five ten thousandths of the overdue tax on a daily basis from the date of tax payment.

Deed tax is a kind of property tax that is levied on the real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.