Legal analysis: the transfer of inherited property needs to be taxed. As the object of inheritance, inheritance refers to the personal legal property left by the decedent when he dies and other property rights that can be inherited according to relevant laws.

Legal basis: Article 1 of the Reply of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deed Tax Issues Concerning the Inheritance of Land and House Ownership does not levy deed tax on the legal heirs (including spouses, children, parents, brothers and sisters, grandparents and grandparents) who inherit land and house ownership as stipulated in the Inheritance Law of People's Republic of China (PRC).