Deed Tax Law of the People's Republic of China
中華人民共和國契稅法
(Adopted at the 21st Session of the Standing Committee of the Thirteenth National People’s Congress on August 11, 2020)
（2020年8月11日第十三屆全國人民代表大會常務委員會第二十一次會議通過）
Article 1?Entities?and individuals, to?which or?whom the land?use rights?and house?ownership are?transferred within the territory of the People’s Republic of China,?are taxpayers of deed tax?and shall pay deed tax in accordance with?the provisions of?this Law.
第一條 在中華人民共和國境內(nèi)轉移土地、房屋權屬，承受的單位和個人為契稅的納稅人，應當依照本法規(guī)定繳納契稅。
Article 2?For the purpose of this Law, “transfer of the land?use rights?and house?ownership”?refers to the following acts:
第二條 本法所稱轉移土地、房屋權屬，是指下列行為：
(1)?assignment of land use rights;
（一）土地使用權出讓；
(2)?transfer,?including sale, gift and exchange,?of land use rights; and
（二）土地使用權轉讓，包括出售、贈與、互換；
(3)sale, gift and exchange of houses.
（三）房屋買賣、贈與、互換。
The transfer of land use rights in subparagraph (2) of the preceding paragraph does not include the transfer of?the?right to contractual management of?land and the right to?management of?land.
前款第二項土地使用權轉讓，不包括土地承包經(jīng)營權和土地經(jīng)營權的轉移。
Where the land?use rights and?house?ownership?are?transferred by means of investment as?capital?(equity investment), debt repayment,?allocation and asset transfer, reward,?etc., the deed tax shall be levied in accordance with this?Law.
以作價投資（入股）、償還債務、劃轉、獎勵等方式轉移土地、房屋權屬的，應當依照本法規(guī)定征收契稅。
Article 3?Deed tax rates shall be 3%?to?5%.
第三條 契稅稅率為百分之三至百分之五。
The specific applicable deed tax rates shall be proposed by?people’s?government of?each?province, autonomous region and municipality?directly under the Central Government within the range of tax rates?as specified?in the preceding paragraph,?and shall?be?submitted?to the standing committee of the people’s congress at the same level for decision, and then be submitted to the Standing Committee of the National People’s Congress and the State Council for the record.
契稅的具體適用稅率，由省、自治區(qū)、直轄市人民政府在前款規(guī)定的稅率幅度內(nèi)提出，報同級人民代表大會常務委員會決定，并報全國人民代表大會常務委員會和國務院備案。
Each province, autonomous region, and municipality directly under the Central Government may, under the procedure as specified in the preceding paragraph, determine differential tax rates applicable to ownership transfer of the dwelling houses with respect to different transferees, different regions and different types.
省、自治區(qū)、直轄市可以依照前款規(guī)定的程序對不同主體、不同地區(qū)、不同類型的住房的權屬轉移確定差別稅率。
Article 4?The?tax?basis?for deed tax?shall?be?as follows:
第四條 契稅的計稅依據(jù)：
(1)in?the?case of the assignment or sale of land use rights?or the sale of houses, the transaction price determined in the contract?for?the transfer of the land?use rights?or house?ownership, including the currency?and?the?payments?corresponding to?the?tangible goods?and other economic benefits that shall be delivered;
（一）土地使用權出讓、出售，房屋買賣，為土地、房屋權屬轉移合同確定的成交價格，包括應交付的貨幣以及實物、其他經(jīng)濟利益對應的價款；
(2)in?the?case of exchange of land use rights or houses, the price difference between?the exchanged land use rights?or?houses; or
（二）土地使用權互換、房屋互換，為所互換的土地使用權、房屋價格的差額；
(3)in?the?case of gift of land use rights or houses or other types of transfer?of?the?land?use rights?or house ownership without?a transaction?price,?the price assessed?and determined?by tax authorities?in accordance with the law?by?referring?to the market price in the sale of land use rights or houses.
（三）土地使用權贈與、房屋贈與以及其他沒有價格的轉移土地、房屋權屬行為，為稅務機關參照土地使用權出售、房屋買賣的市場價格依法核定的價格。
Where the transaction price or price difference in an exchange?declared?by?a?taxpayer is?significantly low?without?any?justifiable?reason,?the?tax authority?shall?assess the amount?in accordance with?the?Law of the People’s Republic of China on the Administration of Tax Collection.
納稅人申報的成交價格、互換價格差額明顯偏低且無正當理由的，由稅務機關依照《中華人民共和國稅收征收管理法》的規(guī)定核定。
Article?5?The amount of deed tax payable shall be calculated by multiplying the tax?basis?by the specific applicable tax rate.
第五條 契稅的應納稅額按照計稅依據(jù)乘以具體適用稅率計算。
Article?6?Deed tax shall be?exempted?under any of the following circumstances:
第六條 有下列情形之一的，免征契稅：
(1)acceptance of land?use rights?or house ownership by state organs, public institutions, social organizations and military units for office, teaching, medical?care, research and military?facilities;
（一）國家機關、事業(yè)單位、社會團體、軍事單位承受土地、房屋權屬用于辦公、教學、醫(yī)療、科研、軍事設施；
(2)acceptance of land?use rights?or house ownership by non-profit schools, medical institutions and social welfare institutions for office, teaching, medical?care, research, elderly care and assistance;
（二）非營利性的學校、醫(yī)療機構、社會福利機構承受土地、房屋權屬用于辦公、教學、醫(yī)療、科研、養(yǎng)老、救助；
(3)?acceptance of land use rights of?unclaimed mountains,?land and?mudflats?for agriculture, forestry, animal husbandry and fishery;
（三）承受荒山、荒地、荒灘土地使用權用于農(nóng)、林、牧、漁業(yè)生產(chǎn)；
(4)?transfer of land?use rights?or house ownership between?a?person and his or her spouse during their marriage;
（四）婚姻關系存續(xù)期間夫妻之間變更土地、房屋權屬；
(5)acceptance of land?use rights?or house ownership by heir at law through inheritance; or
（五）法定繼承人通過繼承承受土地、房屋權屬；
(6)?acceptance of land?use rights?or house ownership by foreign embassies,?consulates and representative offices of international organizations?in China?which shall be exempt from tax in accordance with the?provisions of?laws.
（六）依照法律規(guī)定應當予以免稅的外國駐華使館、領事館和國際組織駐華代表機構承受土地、房屋權屬。
According?to the national economic and social development?needs,?the State Council may?stipulate?exemption or reduction?of?deed tax?with respect to circumstances?such as?meeting demand?for dwelling houses, enterprise restructuring and reorganization and post-disaster reconstruction,?and?submit them to?the Standing Committee of the National People’s Congress?for the record.
根據(jù)國民經(jīng)濟和社會發(fā)展的需要，國務院對居民住房需求保障、企業(yè)改制重組、災后重建等情形可以規(guī)定免征或者減征契稅，報全國人民代表大會常務委員會備案。
Article?7?Under any of the following circumstances, each?province, autonomous region or municipality?directly under the Central Government may decide to exempt or reduce deed tax:
第七條 省、自治區(qū)、直轄市可以決定對下列情形免征或者減征契稅：
(1)?acceptance of new land?use rights?or house ownership where the original?one?has been expropriated or requisitioned by?a?government at or above the county level; or
（一）因土地、房屋被縣級以上人民政府征收、征用，重新承受土地、房屋權屬；
(2)?acceptance of a new?dwelling?house ownership after the original has been destroyed?due to?force majeure.
（二）因不可抗力滅失住房，重新承受住房權屬。
The specific measures for deed tax exemption or reduction as?stipulated?in the preceding paragraph shall be proposed by the?people’s?government of a province, autonomous region or municipality directly under the Central Government,?and shall?be?submitted?to the standing committee of the people’s congress at the same level for?decision, and?then?be?submitted?to?the Standing Committee of the National People’s Congress and the State Council?for record.
前款規(guī)定的免征或者減征契稅的具體辦法，由省、自治區(qū)、直轄市人民政府提出，報同級人民代表大會常務委員會決定，并報全國人民代表大會常務委員會和國務院備案。
Article?8?Where?a?taxpayer?changes the uses of relevant land or houses, or where?there are other?circumstances which are no longer qualified for exemption or reduction of deed tax in Article 6 of this Law, the taxpayer shall repay the deed tax that has been exempted or reduced.
第八條 納稅人改變有關土地、房屋的用途，或者有其他不再屬于本法第六條規(guī)定的免征、減征契稅情形的，應當繳納已經(jīng)免征、減征的稅款。
Article?9?The time when the?obligation to pay deed tax?occurs shall be?the day?when a taxpayer?enters into?a?contract?for the transfer of the land?use rights?or house?ownership?or when the taxpayer obtains?the certificate of the same nature as such contract.
第九條 契稅的納稅義務發(fā)生時間，為納稅人簽訂土地、房屋權屬轉移合同的當日，或者納稅人取得其他具有土地、房屋權屬轉移合同性質(zhì)憑證的當日。
Article?10?A taxpayer shall?declare and pay?deed tax before?the registration of?land?use rights?or house ownership?in accordance with?the law.
第十條 納稅人應當在依法辦理土地、房屋權屬登記手續(xù)前申報繳納契稅。
Article?11?After a taxpayer?completes the tax payment procedure,?the?tax authority?shall issue a deed?tax payment?certificate. When a taxpayer registers land?use rights?or house ownership,?the immovable?property registration authority?shall check the deed?tax payment?certificate,?deed tax reduction
第十一條 納稅人辦理納稅事宜后，稅務機關應當開具契稅完稅憑證。納稅人辦理土地、房屋權屬登記，不動產(chǎn)登記機構應當查驗契稅完稅、減免稅憑證或者有關信息。未按照規(guī)定繳納契稅的，不動產(chǎn)登記機構不予辦理土地、房屋權屬登記。
Article?12?Where an ownership transfer contract or a certificate?of the same nature as an ownership transfer contract has not taken effect, or is null and void, revoked or rescinded before the land?use rights?or house ownership is registered?in?accordance with?the law, the taxpayer may apply to the tax authority?for refunding?of the taxes that have been paid, and?the?tax authority?shall process such application?in accordance with?the law.
第十二條 在依法辦理土地、房屋權屬登記前，權屬轉移合同、權屬轉移合同性質(zhì)憑證不生效、無效、被撤銷或者被解除的，納稅人可以向稅務機關申請退還已繳納的稅款，稅務機關應當依法辦理。
Article?13?Tax authorities shall, in conjunction with relevant departments, establish tax-related information sharing mechanism and work coordination mechanism for deed tax. Relevant authorities, including those of natural resources, housing and urban-rural development, civil affairs, and public security shall provide tax authorities with information concerning the transfer of the land?use rights?and house?ownership?in a timely manner, and shall assist tax authorities in strengthening the?administration?of?deed tax collection.
第十三條 稅務機關應當與相關部門建立契稅涉稅信息共享和工作配合機制。自然資源、住房城鄉(xiāng)建設、民政、公安等相關部門應當及時向稅務機關提供與轉移土地、房屋權屬有關的信息，協(xié)助稅務機關加強契稅征收管理。
Tax authorities and their staff members shall, in accordance with the law, keep confidential the personal information of taxpayers to which they have access?in the process of the administration of tax collection, and shall not divulge or illegally provide such information to others.
稅務機關及其工作人員對稅收征收管理過程中知悉的納稅人的個人信息，應當依法予以保密，不得泄露或者非法向他人提供。
Article?14?The administration of?deed tax?collection?shall be?carried out?by tax authorities at places where the land or house is located?in accordance with the provisions of this Law and?the Law of the People’s Republic of China on the Administration of Tax Collection.
第十四條 契稅由土地、房屋所在地的稅務機關依照本法和《中華人民共和國稅收征收管理法》的規(guī)定征收管理。
Article?15?Where taxpayers, tax authorities and their staff violate the provisions of this Law, their legal liabilities shall be investigated in accordance with the Law of the People’s Republic of China on the Administration of Tax Collection and other relevant provisions of laws and regulations.
第十五條 納稅人、稅務機關及其工作人員違反本法規(guī)定的，依照《中華人民共和國稅收征收管理法》和有關法律法規(guī)的規(guī)定追究法律責任。
Article?16?This Law shall go into effect on September 1, 2021. The Provisional Regulations on Deed Tax of the People’s Republic of China promulgated by the State Council on July 7, 1997, shall be repealed?simultaneously.
第十六條 本法自2021年9月1日起施行。1997年7月7日國務院發(fā)布的《中華人民共和國契稅暫行條例》同時廢止。