Only the down payment invoice can pay the deed tax. According to the law, the deed tax shall be paid on the day when the buyer signs the contract for the transfer of land and housing ownership, or on the day when the buyer obtains other certificates in the nature of the contract for the transfer of land and housing ownership. The down payment invoice is one of the certificates for the transfer of real estate ownership.
 Legal basis
 Article 1 of the Deed Tax Law: If the ownership of land and houses is transferred within the territory of the People's Republic of China, the unit or individual that bears the title deed tax shall pay the deed tax in accordance with the provisions of this Law. Article 9 The time when the obligation to pay contract tax occurs shall be the day when the taxpayer signs the contract for the transfer of land and housing ownership, or the day when the taxpayer obtains other certificates of the nature of the contract for the transfer of land and housing ownership. Article 10 Taxpayers shall declare and pay deed tax before going through the formalities of land and housing ownership registration according to law. Article 11 After a taxpayer has handled tax payment matters, the tax authority shall issue a deed tax payment certificate. When a taxpayer goes through the registration of land and housing ownership, the real estate registration authority shall examine the deed tax payment, tax reduction or exemption certificate or relevant information. If the deed tax is not paid according to the provisions, the real estate registration authority will not handle the registration of land and housing ownership.