You can pay the deed tax yourself. Deed tax is a kind of property tax levied on real estate whose ownership has changed. 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 (II): land use right gift and house gift 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. In addition, 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 in Real Estate Transactions [Guo Shui Fa (2006) 144] clearly stipulates: "Individuals who donate real estate for free shall collect the deed tax in full from the donee." The deed tax on donated property is collected in full, that is, the donee pays it according to the proportion of 3%. The object of deed tax is the ownership of land and houses transferred in China. Specifically, it includes the following five contents: (1) The transfer of the right to use state-owned land shall be handed over by the undertaker. It refers to the behavior that the land user pays the land use right transfer fee to the state and the state transfers the state-owned land use right to the land user within a certain period of time. In the transfer of land use rights, in addition to considering the land value-added tax, the contractor shall pay the deed tax. Refers to the behavior of land users to transfer the land use right to other units and individuals by sale, gift, exchange or other means. The transfer of land use rights does not include the transfer of rural collective land contractual management rights.