How To Register for Deed Tax In China

How To Register for Deed Tax In China

  • Tax revenue from China can be collected by and distributed between the central and local governments. It is the State Administration of Taxation (SAT) is the most powerful fiscal authority of China and is home to SAT offices at municipal and provincial levels that are with the responsibility of collecting value-added tax (VAT) and consumption tax(VAT), business taxes corporate income tax, as well as other taxation specialized to. Additionally, there are local tax bureaus that report to local governments and accountable for the collection of taxes on business, income tax and other taxes that are specialized. Additionally, imports and exports fall under customs duty in addition to VAT and consumption tax are paid from customs officials from the General Administration of Customs and its affiliates across the country.
  • Taxpayers will be given tax registration forms from tax authorities or tax registration centers , and fill them out as needed.
  • Tax authorities and tax registration offices will scrutinize and verify papers, documents, documents as well as tax registration documents that are submitted by taxpayers. They also provide tax registration certifications to taxpayers who meet the required requirements, and also collect taxes registration fees and administrative charges.

Documents Required Register for Deed Tax 

  • A commercial and industrial business license, or another similar business permit
  • The contract or agreement, and articles of association
  • The unifying organizational code
  • A passport, ID card, or other valid ID document that proves the legitimacy of the person who holds it or a responsible owner’s member.
  • Other documents and documents are also required by tax authorities of an autonomous region, province or municipal directly under the supervision of the State Council

Office Locations and Contacts

Address of the State Administration for Taxation Yangfangdian Road, Haidian District on the 5th
Zip: 100038
Tel: 010-63417114

State Administration for Industry and Commerce People’s Republic of China
Address: 8 Sanlihe Donglu, Xichengqu, Beijing, 100820, P. R. China
Phone: +86-10-68010463/68013447
Facsimile: +86-10-68010463/68013447

What Are All The Eligibility

The tax payers of Deed Tax are the units, enterprises or individual household companies and individuals who are the transferees for property belonging to a house that are transferred to the boundaries of China.

Landowners or buyers of land or buildings is subject to tax on deeds. Transfer of ownership of the building and land is referred to as:

  • The granting of a land use rights to the government (not not including transfer of the management right of the collective land in rural areas);
  • Transfer (including selling or transferring) of land-use rights;
  • Buildings for sale and purchase;
  • The bestowal of buildings;

Exchange of Buildings.


Taxes on deeds, usually with rates ranging from 3 to 5 percent and can be assessed upon the sale, purchase or gift of ownership rights to property rights, land or property. The taxpayer is the transferee or assignee.

Deed Tax Deed Tax is usually dependent on one of the following:

  • The price of transaction in the the case of house sale or purchase or the sale or use rights of State-owned land
  • Assessments made by tax collection offices with respect to the cost of land use rights sale as well as house for sale, in the case of transfer of land use right or the house as a gift or

The difference between the price of land use rights and the cost of the house in the event of an exchange of houses and land. Tax rates and calculation of tax due

Deed Tax has an uncapped rate in the range of 3% to 5%. The rate for provinces will be set within this range by the provincial government level. The formula used to calculate taxes payable is:

Tax to be paid equals Tax base applicable rate

The Information You Need

  • The name and # of ID cards, passports,, or any other valid ID document issued by the institution, its legal representative or the owner
  • The address of the business or residence
  • The kind of registration
  • The accounting system
  • The type of production and the business operation
  • The production scope and the scope of operation
  • The total value in capital (fund) or investment
  • The definition of production and operation
  • The name and phone number of the chief financial officer.
  • Other information as specified in the State Administration of Taxation

Documentation is needed

The tax deed is imposed on assignees or transferees upon the acquisition or gift of the ownership rights to land use or real estate, the tax rates ranging between 3% and 5 percent.

Information that could be helpful

It is possible to obtain Deed Tax exemptions can be granted to properties and land that are leased to the governmental institutions, organs social associations and military units to make use of classrooms, offices medical treatment, research, military facility and the State-owned property bought in the initial stage by workers working in towns and cities, in compliance to the applicable rules as well as the right to use barren mountain ranges, barren valleys barren beaches and barren hills that are used for the fields of agriculture or animal husbandry, or forestry fishing industries; and diplomatic organisations and personnel that meet the applicable rules for tax exemption. Residences that are purchased due to the loss of a house due to the force majeure can be granted tax exemption or reduction.

Other uses for the document/certificate

Taxpayers must fulfill their obligation to pay tax in compliance with the requirements of tax law and tax administrative rules or regulations. Contracts or agreements, as well as other documents signed by taxpayers which violate tax law, tax administrative rules or regulations will be null and unenforceable.

External Links

State Administration for Industry and Commerce People’s Republic of China

State Adminis

How To Register for Deed Tax In China
How To Register for Deed Tax In China

tration of Taxation of the People’s Republic of China

Ministry of Commerce, the People’s Republic of China

Tax Law

State Administration of Taxation


Every business must be registered at both SAT as well as your local tax authority and Customs in the event that it is required. Due to the complexity of the tax structure, tax regulations may be read differently by different offices and officials, as well as across different districts within an identical city. Different offices across different regions could differ in their interpretation of tax laws issued through the government and their efforts to implement the regulations could differ. Contact local tax authorities or trusted service providers for the latest tax regulations in the region where you’re located.




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