PRC Deed Tax Law

中华人民共和国契税法

The new Deed Tax Law uniformly increases the deed tax rate

(Adopted at the 21st Session of the Standing Committee of the 13th National People's Congress on August 11, 2020 and effective as of September 1, 2021.)

(第十三届全国人民代表大会常务委员会第二十一次会议于二零二零年八月十一日通过，自二零二一年九月一日起施行。 )

PRC President's Order (No.52 of the 13th NPC)

中华人民共和国主席令 (十三届第52号)

Article 1:   Where title to land or premises is assigned in the People's Republic of China, the acquiring entity or individual is the payer of deed tax and shall pay such tax in accordance herewith.

第一条　在中华人民共和国境内转移土地、房屋权属，承受的单位和个人为契税的纳税人，应当依照本法规定缴纳契税。

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