legal ground
Article 4 of the Provisional Regulations of the People's Republic of China on Deed Tax, the tax basis of deed tax is as follows: (1) The transfer of state-owned land use rights, the sale of land use rights and the sale of houses are the transaction prices;
(two) the land use right gift, housing gift, approved by the tax authorities with reference to the sale of land use rights, housing sales market price; (three) the exchange of land use rights and houses is the difference between the exchanged land use rights and the prices of houses.
If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or the difference between the land use right and the house price exchanged is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.