Legal analysis: The applicable tax rate of deed tax in Gansu Province is 3%. According to relevant regulations, deed tax is reduced or exempted according to the following provisions. If land and houses are expropriated or requisitioned by the people's governments at or above the county level, the land and houses shall be expropriated again. If the transaction price does not exceed the monetary compensation, the deed tax shall be exempted, and the excess shall be levied according to the regulations; Choose the replacement of housing property rights or land use rights, and if the premium is not paid, the deed tax will be levied on the premium. At the same time, in line with other preferential policies stipulated by the state, taxpayers can choose one of them to enjoy. If the house is lost due to force majeure and the ownership of the house is regained, the deed tax shall be exempted.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.