The legal documents of disputes over the pre-sale contract of commercial housing in Qujing Taihe Real Estate Development Co., Ltd. show that during the implementation process, after investigation by our institute, the Xuanwei Wal-Mart Commercial Plaza project developed by Qujing Taihe Real Estate Development Co., Ltd. has not completed the planning acceptance and failed to pay taxes. Only after the planning acceptance and completion acceptance filing procedures are completed, can the deed tax and special residential maintenance funds be paid in batches, and the property right certificate can be handled at the real estate registration bureau.