Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the production price when the property right of real estate (land, house) changes.

The deed tax not only has the same nature and function as other taxes, but also has its own characteristics: (1) The purpose of collecting deed tax is to protect the legitimate rights and interests of real estate owners. The deed tax collection agency issues deed certificates in the name of the government through taxation. As a legal property right certificate, the government bears the responsibility of ensuring property rights. Therefore, deed tax has the nature of charging, which is the main feature that distinguishes deed tax from other taxes. (2) Taxpayers are the heirs of property rights. When buying, selling, pawning, giving and exchanging houses, the deed tax can be levied on the property owner at one time according to the changed value at the time of transfer. (3) The deed tax adopts the proportional tax rate, that is, when the property right of the house changes, it can be levied on the taxpayer at a certain tax rate.