The tax payment certificate shall be issued by the tax authorities. Legal analysis: the tax payment certificate is a tax payment certificate issued by the tax authorities to prove that the taxpayer has paid the tax. After the signing of the sales contract, the Housing Authority of both buyers and sellers came to the local tax to issue a tax payment certificate. Taxpayers who transfer the ownership of land and houses within the territory of People's Republic of China (PRC), and carry the sample of unit travel tax payment certificate and individual deed tax, shall pay the deed tax in accordance with the provisions.