The "Provisional Regulations on Deed Tax in People's Republic of China (PRC)" has corresponding provisions:

Article 5? The taxable amount of deed tax shall be calculated and collected according to the tax rate stipulated in Article 3 and the tax basis stipulated in Article 4 of these regulations. Calculation formula of tax payable: tax payable = tax basis × tax rate.

The tax payable is calculated in RMB. If the transfer of ownership of land and house is settled in foreign exchange, it shall be calculated by converting the central parity of RMB market exchange rate published by the People's Bank of China on the date when the tax obligation occurs into RMB.

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The relevant provisions of the "Provisional Regulations on Deed Tax in People's Republic of China (PRC)":

Article 28? If the delivered deed paper is damaged or lost, it can be reported to the district or village government to convene the production neighbors to issue a certificate and apply for a new deed paper, without additional tax, only the cost of the deed paper is charged. After paying the deed tax, you should go through the tax formalities within three months after the property right is changed and the contract is established.

Anyone who conceals the purchase, pawn, donation or exchange of farmland houses, or actually purchases, pawns, donates or exchanges and enters into a contract in the name of inheritance and analysis in an attempt to cheat or evade taxes shall be ordered to pay deed tax according to the facts.

Article 29? Whoever fails to report the production price shall be ordered to pay the underpaid tax according to the facts, and shall be punished according to the seriousness of the case, and the fine shall not exceed twice the underpaid tax. According to the seriousness of the case, the penalty shall not exceed three times the tax payable.

Baidu Encyclopedia-People's Republic of China (PRC) Interim Regulations on Deed Tax