Legal analysis: If you get the house ownership certificate, you must pay it. It has not been delivered, and there is no need to pay taxes if there is no house and no real estate license. The responsibility of uncompleted residential flats lies with the developer. There is a purchase agreement, and the liability for breach of contract is determined by the court.

Legal basis: Provisional Regulations of the People's Republic of China on the Administration of Tax Collection

Article 6 Any taxpayer who engages in production and business operations and practices independent economic accounting and has been approved by the administrative department for industry and commerce to start business shall, within 3 days from the date of obtaining the business license, apply to the local tax authorities for tax registration. Other units and individuals with tax obligations, except those who do not need to apply for tax registration according to the provisions of the tax authorities, shall, within 3 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations, apply to the local tax authorities for tax registration.

article 8 when applying for tax registration, a taxpayer shall submit an application report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates mentioned in the preceding paragraph, register them and issue tax registration certificates. The tax registration certificate is only for taxpayers to use and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.