Legal analysis: The deed tax collection management office of the Finance Bureau is the tax bureau. State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is the directly affiliated institution in charge of tax work in the State Council. Draft tax laws and regulations, organize the implementation of tax collection and management system reform, and handle import and export commodity tax and export tax rebate business. Taxation is an important source of national finance, and it is also a source of funds for various construction and investment. At the same time, national education, national defense and health all need finance and taxation. Draft tax laws and regulations and formulate detailed rules for implementation.

Legal basis: deed tax law of People's Republic of China (PRC).

Article 9 The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.

Tenth taxpayers should declare and pay the deed tax before going through the registration formalities of land and house ownership according to law.

Article 11 After taxpayers pay taxes, the tax authorities shall issue deed tax payment vouchers. Taxpayers handle the registration of land and house ownership, and the real estate registration agency shall examine the deed tax payment, tax reduction or exemption certificate or related materials. If the deed tax is not paid as required, the real estate registration agency shall not handle the registration of land and housing ownership.

Thirteenth tax authorities should establish a deed tax information sharing and cooperation mechanism with relevant departments. Natural resources, housing and urban construction, civil affairs, public security and other relevant departments shall provide the tax authorities with relevant information on the transfer of land and housing ownership in a timely manner, and assist the tax authorities in strengthening the management of deed tax collection. The tax authorities and their staff shall keep confidential the personal information of taxpayers they know in the process of tax collection and management, and shall not disclose or illegally provide it to others.