Deed tax needs to be paid. Deed tax, deed tax for ordinary houses is charged at 1.5% of the total house price, and deed tax for non-ordinary houses is charged at 3% of the total house price, which shall be borne by the buyer. 2% of the value of ordinary residence [building area less than 144 square meters]; 4% of the value of non-ordinary houses [construction area 144 square meters or more]. The deed tax is paid to the financial department. The expenses shall be borne by the buyer. Legal basis: Article 2 of the Deed Tax Law of People's Republic of China (PRC) The transfer of ownership of land and houses mentioned in this Law refers to the following acts: (1) the transfer of land use rights; (two) the transfer of land use rights, including sale, gift and exchange; (three) the sale, gift and exchange of houses. The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right. Where the ownership of land and houses is transferred by means of capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law. Article 3 The deed tax rate is 3-5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.

Legal objectivity:

Article 34 of the Measures for the Administration of Commercial Housing Sales stipulates that real estate development enterprises shall, within 60 days from the date of delivery of commercial housing, submit the materials required for handling the real estate license to the real estate department where the house is located.