Two, the deed tax obligation occurs on the date when the taxpayer signs the land and housing ownership transfer contract, or the taxpayer obtains other certificates with the nature of the land and housing ownership transfer contract. A taxpayer shall, within 10 days from the date when the tax obligation occurs, file a tax declaration with the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority.
Third, deed tax is a kind of property tax levied on property owners by real estate with changed ownership. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.
According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the tax basis of deed tax is as follows: (2) Land use right gift and house gift, which shall be verified by the tax collection organ with reference to the market price of land use right sale and house sale. Therefore, the donee of the donated property needs to pay the deed tax in full.
Fourth, the second paragraph of Article 1 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Strengthening the Tax Administration of Personal Donation of Real Estate for Free (Guo Shui Fa [2006]144) clearly stipulates: "The deed tax shall be levied in full on the donee for the behavior of personal donation of real estate for free." The deed tax on donated property is collected in full, that is, the donee pays it according to the proportion of 3%.