China’s Deed Tax is a tax levied on the transferee of a property title when a land and property title is transferred. The payers of Deed Tax include state owned enterprises, collective enterprises, private enterprises, enterprises with foreign investment, foreign enterprises, administrative units, institutions, military units, social organizations, individual business operators and any other individuals who are the transferees of land and house property titles within China.
This topic summarizes articles relating to tax calculation, items and rates, reductions and exemptions, time limits, where tax payments should be made, and answers to questions you may have.