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

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

1 minute readOctober 02, 2004 at 12:58 AM

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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).

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