Article 1 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) stipulates that "if the ownership of land and houses is transferred within the territory of People's Republic of China (PRC), the units and individuals that undertake the deed tax shall pay the deed tax in accordance with the regulations". Therefore, if you build your own house without "transfer of ownership of land and houses", you don't have to pay deed tax; If it exists, it must be paid according to the regulations.