The scope is broader than the 2019 regulations. The “transfer of state-owned land use rights” in the interim regulations has been changed to “the transfer of land use rights”, which also added “investment at a price (shares), debt repayment, transfer, Incentives and other methods "transfer of land and house ownership shall be classified as the scope of the deed tax law.

First, the deed tax rate is 3%-5%, and secondly, the specific applicable tax rate can still be determined by local governments within the range of 3%-5% according to actual conditions. However, the determination procedure is determined by the provincial government as stipulated in the Interim Regulations, which shall be reported to the Ministry of Finance and the State Administration of Taxation for the record. Instead, the provincial government shall propose to the Standing Committee of the People’s Congress at the same level for decision, and report to the Standing Committee of the National People’s Congress and the State Administration of Taxation. Recorded by the State Council. At the same time, the Deed Tax Law authorizes provinces, autonomous regions, and municipalities directly under the Central Government to determine differential tax rates for different main, different regions, and different types of housing ownership transfers.

The deed tax law combines deed tax declaration and payment time into one, and clearly defines the tax period as "before the registration of land and house ownership in accordance with the law". Compared with the regulations, this provision effectively avoids tax disputes caused by delays in tax payment.