The deed tax is levied on the house entrusted by the agent. Entrust the developer to handle the procedures such as planning permit, quasi-construction permit and land use permit. If the parties have paid the land price and construction cost, it is not self-built, and the deed tax of 3% to 5% should be levied in full. According to the Reply of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on the Issue of Exemption from Deed Tax on Urban Residents' Entrusted Building, individuals sign contracts with housing developers, stipulating that the developers will undertake the procedures of planning permit, quasi-building permit and land use permit, and the individuals will pay the developer the sum of the land price and house price to obtain the ownership of the house. In essence, it is an act of pre-purchasing commercial housing, and deed tax should be levied according to regulations.