New policies on deed tax on September 1, 2021:

1. New regulations on deed tax in 2021 When transferring land and house ownership within the territory of the People’s Republic of China, the unit that bears the responsibility Individuals who are deed tax taxpayers shall pay deed tax in accordance with the provisions of this law;

2. According to legal provisions, the deed tax rate will be 3%-5% starting from September 1, 2021. Provinces, autonomous regions, and municipalities directly under the Central Government can set different tax rates for different entities, different regions, and different types of house property transfers;

3. Deed tax The new regulations for deed tax in 2021 will determine when the tax liability for deed tax occurs, and the taxpayers will sign land contracts. , the day of the house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of a land or house ownership transfer contract;

4. Deed tax New regulations in 2021: Couples transfer and children inherit properties are exempt from deed tax ; At the same time, the legal heirs of the new deed tax regulations in 2021 will be exempted from deed tax if they inherit the ownership of land and houses;

5. New policies for taxpayers to apply for tax preferential declarations. If a taxpayer under the new deed tax regulations in 2021 applies for tax benefits, based on the taxpayer's application or authorization, the real estate authority in the place where the house is purchased will issue a written inquiry result of the taxpayer's family housing situation, and the inquiry results and relevant housing information will be transmitted to the tax office in a timely manner. 6. If the taxpayer does not meet the inquiry conditions and cannot provide the results of the family housing inquiry, the taxpayer should submit a written good faith guarantee to the tax authority for the actual number of family houses. If the good faith guarantee is untrue, it is a false tax payment. Declarations will be processed in accordance with relevant regulations and records of dishonesty will be included in the personal credit reporting system.

Legal Basis

Article 1 of the "Deed Tax Law of the People's Republic of China" This law will come into effect nationwide on September 1, 2021, and will be repealed on July 7, 1997. The "Interim Regulations of the People's Republic of China and the State Deed Tax" promulgated by the State Council of Japan.

Added some new deed tax exemption policies, and clarified the specific scope of some tax reductions:

1. Situations such as ensuring residents’ housing needs, enterprise restructuring and reorganization, and post-disaster reconstruction can be exempted from tax Or the deed tax is reduced;

2. If the ownership of land or house is changed between husband and wife during the marriage, the deed tax is exempted;

3. The legal heir inherits the land or house rights through inheritance. Belonging, exempt from deed tax. House transactions are levied based on the contract transaction price, house swaps are levied on the difference between the houses exchanged, and house donations are levied on the market price.