State Administration of Taxation, Deed Tax Questions Relevant to Inheritance of Land and Housing Ownership Official Reply

国家税务总局关于继承土地、房屋权属有关契税问题的批复

October 02, 2004 | BY

clpstaff &clp articles

Deed tax levied only on land or housing ownership inherited by non-heirs, but not by heirs.

Clp Reference: 3200/04.09.02 Promulgated: 2004-09-02

Issued: September 2 2004

Main contents: Item One states that deed tax shall not be levied on land or housing ownership inherited by heirs at law stipulated in the PRC Inheritance Law (including spouse, children, parents, brothers, sisters and grandparents). In accordance with the PRC Inheritance Law, land or housing ownership belonged to the deceased during his/her lifetime inherited by non-heirs at law in accordance with the will shall be regarded as a gift and deed tax shall be levied and collected.
Related legislation: PRC Inheritance Law, Apr 10 1985

clp reference:3200/04.09.02
promulgated:2004-09-02

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