Q：
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What is the basic subject for declaration of Deed Tax?
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A：
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The subject for purpose of declaring Deed Tax is the property unit.
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Q：
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How to determine taxable value in scenarios where Deed Tax is chargeable for transferring land use right or property ownership by way of capital investment or debt redemption?
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A：
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When transferring land use right or property ownership by way of capital investment, debt redemption, etc which has economic benefits involved, the taxable value is determined according to land use right assignment or sale and property sale or purchase.
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Q：
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How to determine taxable value in scenarios where Deed Tax is chargeable for transferring land use right or property ownership by way of allocation or reward?
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A：
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When transferring land-use right or property ownership by way of allocation or reward, the taxable value is determined according to land use right or property gifting.
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Q：
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How to determine taxable value of Deed Tax when house ancillary facilities (including parking lot, motor garage, non-motorized garage, rooftop room, storeroom and other ancillary facilities) and the house are as a whole property unit or not as a whole unit?
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A：
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The taxable value should be the total price payable by the transferee when house ancillary facilities and the house are as a whole property unit. On the contrary, the taxable value shall be the contractual transfer price.
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Q：
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Does taxable value of Deed Tax include VAT?
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A：
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No, the taxable value for calculating Deed Tax does not include VAT portion.
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Q：
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What is the timing of Deed Tax arising?
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A：
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Deed Tax is becoming payable on the day when contract for transfer of land use right or property is signed, or on the day when any other certificates of contract in nature are obtained.
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FAQ
