Q：
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Who is taxpayer of Deed Tax?
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A：
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The transferees, either enterprises or individuals, in the transfer of the ownership of land or property within the territory of P. R. China, shall be the taxpayer of Deed Tax.
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Q：
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What conducts are considered as transferring ownership of land or property?
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A：
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Land use right assignment.
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Land use right transfer, including sale, gift, mutual exchange.
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Property sale and purchase, gift, mutual exchange.
About point 2 above, land use right transfer does not include contracting outland management right and shifting of land management right.
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Q：
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Is Deed Tax payable for transferring land use right or property ownership by way of capital investment, debt redemption, land allocation, reward, etc?
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A：
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Yes, Deed Tax is payable in the above scenarios.
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Q：
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What is taxable value of Deed Tax for assignment and sales of land use right and sales or purchases of property?
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A：
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The taxable value shall be the contracted considerations including monetary payments, in kind and corresponding price for other economic benefits.
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Q：
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What is taxable value of Deed Tax under mutual exchange of land use right or property?
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A：
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The taxable value shall be the difference of price for each subject involved in the exchange.
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Q：
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What is taxable value of Deed Tax for transferring land use right or property ownership by gifting or any other way with no consideration?
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A：
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The taxable value shall be determined by Tax Authorities according to the law by referring to the market price for sales of land use right and sales or purchases of property.
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Q：
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What is taxable value of Deed Tax when deal price or swap price difference reported by taxpayer is unreasonably low?
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A：
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Under such circumstances, the taxable value shall be determined by Tax Authorities based on the Tax Collection and Administration Law of the People's Republic of China.
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FAQ
