Can I put on record if I buy a shop in full without paying the property reserve and deed tax?

It can be filed, but the deed tax should be paid as soon as possible after filing. The provisions on deed tax payment are as follows: the deed tax of commercial housing shall be paid within 90 days from the date of filing. According to the provisions of Article 32 of People's Republic of China (PRC) Tax Collection and Management Law, 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 to be paid within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of tax payment.

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

According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the tax basis of deed tax is as follows: (2) Land use right gift and house gift, which shall be verified by the tax collection organ with reference to the market price of land use right sale and house sale. Therefore, the donee of the donated property needs to pay the deed tax in full. In addition, the second paragraph of Article 1 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Tax Administration of Personal Donation of Real Estate for Free (Guo Shui Fa [2006]144No.) clearly stipulates: "Individuals who donate real estate for free shall collect the deed tax in full from the donee." The deed tax on donated property is collected in full, that is, the donee pays it according to the proportion of 3%.