Deed tax refers to the transfer of land and house ownership within the territory of the People's Republic of China. The entities and individuals who bear the deed tax are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of this law. Generally speaking, it is better to pay the deed tax early. Deed tax is a tax that must be paid to apply for a property rights certificate. The sooner or later it is paid, it will affect the speed of applying for a property rights certificate. Of course, if the house is purchased from a developer, the deed tax can be paid later, because although the developer requires the owner to pay it when the house is taken over, it actually has to be handed over to the housing authority a year later. However, if the deed tax is paid overdue, late payment fees will occur

Article 1 of the "Deed Tax Law" When the ownership of land and houses is transferred within the territory of the People's Republic of China, the units and individuals who bear the responsibility shall be the taxpayers of the deed tax. Deed tax shall be paid in accordance with the provisions of this Law.

Article 9 The time when the deed tax liability arises is the day when the taxpayer signs a land or house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of a land or house ownership transfer contract.

Article 32 of the "Tax Collection and Administration Law" If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order the payment within a time limit. , starting from the date of overdue tax payment, a late payment fee of 0.05% of the overdue tax will be charged on a daily basis.

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