In order to implement the opinions on further deepening the reform of tax collection and management issued by the central office and the State Council office, effectively optimize deed tax service and standardize deed tax collection and management, according to the deed tax law of the people's Republic of China (hereinafter referred to as the deed tax law) and the announcement of the General Administration of Taxation of the Ministry of Finance on the implementation criteria of several matters concerning the implementation of the deed tax law (No. 23, 2021, Hereinafter referred to as Announcement No. 23) and other relevant provisions, the relevant matters are hereby announced as follows:

1、 Deed tax declaration takes the real estate unit as the basic unit.

2、 Where the ownership of land and houses is transferred by means of investment (equity), debt repayment and other economic benefits that should be delivered, the applicable tax rate and tax basis of deed tax shall be determined with reference to the transfer, sale or house purchase and sale of land use right.

If the ownership of land and house is transferred by means of transfer, reward and other methods without price, the applicable tax rate and tax basis of deed tax shall be determined with reference to the land use right or house gift.

3、 The tax basis of deed tax does not include value-added tax. The specific circumstances are as follows:

（1） For the sale of land use right and house purchase and sale, the transaction price of deed tax levied by the recipient does not include value-added tax; If the VAT invoice is actually obtained, the transaction price shall be determined by the price excluding tax indicated on the invoice.

（2） For land use right swap and house swap, the tax calculation basis of deed tax is the difference between the prices excluding value-added tax.

（3） The taxable price of deed tax approved by the tax authorities is the price excluding value-added tax.

4、 When the tax authorities verify the taxable price according to law, they shall reasonably determine it with reference to the market price and by means of real estate price evaluation.

5、 When filing tax returns according to law, deed tax payers shall fill in the detailed statement of property and behavior tax sources (part of the detailed statement of deed tax sources, Annex 1), and submit the following materials according to the specific circumstances:

（1） Taxpayer's ID card;

（2） Land and house ownership transfer contract or other certificates with the nature of land and house ownership transfer contract;

（3） For the transfer of land and house ownership by means of economic benefits, the payment vouchers related to the transfer of land and house ownership shall be submitted, in which the transfer of land use right shall be financial bills, and the sale and exchange of land use right, house purchase and exchange shall be VAT invoices;

（4） If the ownership of land and house is transferred due to the effective legal documents of the people's court and Arbitration Commission or the supervision documents issued by the supervision organ, the effective legal documents or supervision documents shall be submitted.

If the conditions for tax reduction or exemption are met, relevant materials shall be attached or retained for future reference.

6、 After the deed tax is fully collected or the tax exemption (non Taxation) formalities are handled, the tax authorities shall transmit the tax payment or tax exemption (non Taxation) information to the real estate registration authority through the deed tax payment voucher or deed tax information contact form (hereinafter referred to as the contact form, annex 2). If the information can be transmitted immediately through information sharing, the tax authority may no longer provide the tax payment certificate or issue a contact form to the real estate registration authority.

7、 If a taxpayer applies to the tax authority for refund of the deed tax paid in accordance with the deed tax law and Announcement No. 23, it shall provide the taxpayer's ID card and a copy of the tax payment certificate, and submit relevant materials according to different circumstances:

（1） Before the land and house ownership registration is handled according to law, if the ownership transfer contract or the certificate of the nature of the contract is not effective, invalid, cancelled or terminated, the supporting materials of the contract or the certificate of the nature of the contract are submitted;

（2） If the transfer of land and house ownership is invalid, revoked or terminated due to the judgment of the people's court or the award of the Arbitration Commission, and the land and house ownership is changed to the original obligee, the effective legal documents of the people's court and the Arbitration Commission shall be submitted;

（3） When delivering the transferred land use right, if the land transfer price needs to be refunded due to the adjustment of plot ratio or the actual delivery area is less than the area agreed in the contract, the supplementary contract (agreement) and refund certificate shall be submitted;

（4） When the newly-built commercial house is delivered, if the actual delivery area is less than the area agreed in the contract and the house price needs to be returned, the supplementary contract (agreement) and refund certificate shall be submitted.

After receiving the taxpayer's tax refund materials, the tax authorities shall verify the registration of land and house ownership with the real estate registration authority. If the conditions are met after verification, it shall be accepted immediately. If the conditions are not met, it shall be notified at one time, and the materials shall be supplemented or the reasons for rejection shall be given.

8、 The tax authorities and their staff shall keep confidential the personal identity information, marriage registration information, real estate ownership registration information, tax declaration information, other business secrets and personal privacy they know in the process of tax collection and management, and shall not disclose or illegally provide them to others. The information on taxpayers' tax violations does not belong to the scope of confidential information, and the tax authorities may deal with it according to law.

9、 Local tax authorities shall strengthen cooperation with local real estate management departments, adopt the modes of real estate registration, transaction and one window acceptance of tax payment, continuously optimize the deed tax declaration and payment process, and jointly do a good job in the connection between deed tax collection and real estate management.

10、 If the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan can check the materials required to be submitted by taxpayers through information sharing, they can make it clear that taxpayers are no longer required to submit them.

11、 The taxpayer's identity certificate mentioned in this announcement refers to the business license of the unit taxpayer, or the certificate of unified social credit code or other valid registration certificate; Among individual taxpayers, natural persons are resident identity cards, or resident residence booklets or entry identity documents, and individual industrial and commercial households are business licenses.

12、 This announcement shall go into effect as of September 1, 2021.

                                                                         State Administration of Taxation

                                                                         August 26, 2021