Legal basis: deed tax law of People's Republic of China (PRC).
Article 3 The deed tax rate is 3% to 5%.
The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the People's Congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.
Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.
Article 6 Under any of the following circumstances, the deed tax shall be exempted:
(1) State organs, institutions, social organizations and military units shall inherit the ownership of land and houses for office, teaching, medical care, scientific research and military facilities;
(2) Land and houses owned by non-profit schools, medical institutions and social welfare institutions are used for office, teaching, medical care, scientific research, pension and relief;
(3) To undertake the right to use barren hills, wasteland and wasteland for agricultural, forestry, animal husbandry and fishery production;
(four) during the marriage relationship between husband and wife to change the ownership of land and housing;
(five) the legal heirs inherit the ownership of land and houses by inheritance;
(six) foreign embassies, consulates and representative offices of international organizations in China that should be exempted from tax according to law inherit the ownership of land and houses.
According to the needs of national economic and social development, the State Council can provide for the exemption or reduction of deed tax on residents' housing demand, enterprise restructuring and post-disaster reconstruction, and report it to the NPC Standing Committee for the record.