Legal analysis: Housing Authority will check the tax. After taxpayers pay taxes, the tax authorities shall issue deed tax payment vouchers. When a taxpayer handles the registration of land and house ownership, the real estate registration agency shall examine the deed tax payment, tax reduction or exemption certificate or related materials. If the deed tax is not paid as required, the real estate registration agency shall not handle the registration of land and housing ownership.

Legal basis: deed tax law of People's Republic of China (PRC).

Article 11 After taxpayers pay taxes, the tax authorities shall issue deed tax payment vouchers. When a taxpayer handles the registration of land and house ownership, the real estate registration agency shall examine the deed tax payment, tax reduction or exemption certificate or related materials. If the deed tax is not paid as required, the real estate registration agency shall not handle the registration of land and housing ownership.

Article 12 Before the land and house ownership are registered according to law, if the ownership transfer contract or the nature of the ownership transfer contract proves invalid, invalid, revoked or cancelled, the taxpayer may apply to the tax authorities for refund of the tax paid, and the tax authorities shall handle it according to law.