Deed tax belongs to the business of the Finance Bureau, and can be paid in the relevant window of the Finance Bureau or in the window of the Housing Authority (a special payment window is set up for the convenience of users).

Deed tax refers to 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.

Article 4 of the deed tax law of People's Republic of China (PRC).

Tax basis for deed tax:

(a) the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are all transaction prices;

(two) the gift of land use rights and the gift of houses shall be approved by the tax authorities with reference to the market price of the sale of land use rights and houses;

(three) the exchange of land use rights and housing is the difference between the exchanged land use rights and housing prices. If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference between the land use right and the exchange house price is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.

If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.