Q：
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If the use of the house changes during the year, how do I apply for it and how do I collect the house tax?
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A：
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If the use of the house changes during the year, a report should be made to the local tax collection authority where the house is located within 30 days of the change of use. House tax will be levied on a monthly basis based on the actual change of use date according to the applicable tax rate. If the actual change date cannot be found, , the declaration date shall prevail. If the actual change date cannot be found and no declaration has been made, the investigation date shall prevail.
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Q：
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How should housing tax be levied when the house is vacant?
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A：
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Vacant houses should be levied housing tax at the rate of non-owner-occupied residential use or non-residential non-business use according to the usage specified in the use license. If there is no use license, the property will be levied at the non-owner-occupied residential use or non-residential non-business use rate according to the urban planning zoning area.
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Q：
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I acquired a house due to inheritance. Do I need to declare deed tax?
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A：
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Houses acquired through inheritance are not within the scope of deed tax and do not need to declare deed tax.
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Q：
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What is the tax rate of the Deed Tax Department?
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A：
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6% for buying and selling, 6% for donation, 6% for possession, 4% for pledge, and 2% for exchange and division.
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Q：
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When the contract cannot be performed for some reason and the property rights of the house cannot be transferred, the buyer and seller agree to cancel the deed tax declaration. What documents should be attached for cancellation?
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A：
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Both parties to the contract must jointly submit the "Application for Cancellation Agree between Buyer and Seller", "Deed attached to the original declaration", "Deed Tax Payment Receipt and Coupon of Receipt" to the local tax collection authority for cancellation.
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FAQ
