According to Article 1 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC)? Units and individuals that transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of these Regulations.
Rule number two The term "transfer of ownership of land and houses" as mentioned in these Regulations refers to the following acts:
(a) the transfer of state-owned land use rights;
(two) the transfer of land use rights, including sale, gift and exchange;
(3) buying and selling houses;
(4) Housing donation;
(5) Housing exchange.
The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of rural collective land contractual management right.
Extended data:
Article 8 of the Regulations of Beijing Municipality on Deed Tax Management: The day when a taxpayer signs a contract for the transfer of land and house ownership, or the day when a taxpayer obtains a contract, agreement, contract, document, confirmation letter and other documents recognized by the Municipal Finance Bureau. Taxpayers shall pay the deed tax reduced or exempted due to the change of land and house use, and their tax payment obligations shall occur on the day when the relevant land and house use changes.
Article 9 A taxpayer shall, within/0/0 days from the date of tax payment obligation, go through the tax declaration formalities at the deed tax collection organ of the city, district or county where the land or house is located, and pay the tax within the time limit approved by the deed tax collection organ; Those who meet the conditions for tax reduction or exemption shall go through the formalities for tax reduction or exemption.
Baidu Encyclopedia-People's Republic of China (PRC) Interim Regulations on Deed Tax