The deed tax payment certificate shall be issued by the local tax department. According to the national regulations, the deed tax is paid to the local tax authorities, and the deed tax must be paid before handling the real estate license. If you buy a new house, you can go through the deed tax payment formalities with the original and photocopy of the purchase contract, the original and photocopy of the invoice or receipt, and the original and photocopy of the ID card. If you buy a second-hand house, you need to provide the following information before you can go through the deed tax payment formalities: the buyer and the seller sign the "Application for Housing Transfer Tax" and the original and photocopy of the real estate appraisal report in the core window of real estate transaction; Copy of ID card of the buyer and seller, original and copy of real estate license.

The deed tax payment certificate is only the deed tax payment certificate, and there will be a deed tax payment certificate after paying the deed tax. There is no deed tax invoice for buying a house, only the tax payment certificate for buying a house proves the deed tax payment. Deed tax is a tax levied on the heirs of real estate when the ownership of real estate such as land and houses is transferred and the parties conclude a contract. Deed tax not only has the same nature and function as other taxes, but also has the function of proving the legitimacy of property rights of real estate owners. When collecting taxes, the tax authorities must first find out the legality of the transfer of property rights before granting tax payment, and issue a new property right certificate as proof of the legality of property rights. The deed tax is generally paid in the deed tax hall of the local finance bureau of the house you buy, or in the hall of the local state taxation bureau, and then turned over to the state treasury.

The deed tax payment certificate can be printed in the administrative service hall with a copy of the business license. After the deed tax is paid, the tax authorities will issue relevant certificates to prove that the property is a taxed house. If the deed tax (except exemption) is not paid, the real estate registration department cannot issue the property right registration certificate. You can't get the tax payment certificate after paying the house payment.

Legal basis:

People's Republic of China (PRC) deed tax law

Article 1 Taxpayers who transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.

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.