No, the delivery of commercial housing is not necessarily related to these. After the contract is signed and takes effect on time, the deed tax should be paid, but generally, the deed tax must be paid before the real estate license is processed, otherwise the real estate license will not be processed.

Legal objectivity:

People's Republic of China (PRC) Tax Collection and Administration Law Article 31 Taxpayers and withholding agents shall pay or remit tax within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months. Article 32 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if a taxpayer fails to pay taxes within the prescribed time limit and a withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay taxes within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of payment.