Standing Committee of the Thirteenth National People's Congress

“ 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. ”

“ 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. ”

“ 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/exemption certificate or relevant information. Where the taxpayer fails to pay deed tax in accordance with the law, the property registration authority shall deny the registration. ”