in China, the sale, donation and exchange of land use rights, house sale, house donation and house exchange are all subject to deed tax. The so-called deed tax is a kind of property tax that is levied on the real estate whose ownership has changed.

knowledge expansion:

the function of deed tax ticket:

1. deed tax payment certificate: when the deed tax is paid, the tax authorities issue relevant certificates to prove that the property is a taxed house. If the deed tax is not paid (except exemption), the real estate registration department cannot issue the property right registration certificate. You can't get a tax payment certificate after paying the house payment.

second, for the purchase of real estate, the deed tax is paid when the house is purchased. When paying taxes, the tax authorities will deliver two vouchers, one is a tax bill, which is similar to a receipt. Generally, the tax bill will have the seals of the tax (financial) department and the receiving treasury (bank). Here, the tax bill will have two copies, one for the taxpayer to keep and the other for the real estate registration department to issue the property registration certificate. The other is the tax payment certificate, which is slightly smaller than a stamp. It is generally used to paste on the front page of the real estate license, indicating that the property is a taxed property. If the deed tax is not paid (except exemption), the real estate registration department cannot issue the property right registration certificate.

third, the deed tax collection organ was originally a financial organ. At present, some places have been changed to tax organs (local taxes), and some places have not yet implemented the change and handover, and they are still financial organs. You can consult the local tax authorities.

fourth, for the withdrawal of housing provident fund, generally, deed tax payment certificate (including tax bill or tax payment certificate, the same below) is not needed, but only the purchase contract, real estate license, payment voucher, house purchase and sale invoice, etc. If the real estate license has not been issued, a deed tax payment certificate may be required. You can consult the housing provident fund management center.