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Deed Tax Law of the People's Republic of China [Effective]
中华人民共和国契税法 [现行有效]
【法宝引证码】

Order of the President of the People's Republic of China 

中华人民共和国主席令

(No. 52) (第五十二号)

The Deed Tax Law of the People's Republic of China, as adopted at the 21st Session of the Standing Committee of the Thirteenth National People's Congress of the People's Republic of China on August 11, 2020, is hereby issued, and shall come into force on September 1, 2021. 《中华人民共和国契税法》已由中华人民共和国第十三届全国人民代表大会常务委员会第二十一次会议于2020年8月11日通过,现予公布,自2021年9月1日起施行。
Xi Jinping, President of the People's Republic of China 中华人民共和国主席 习近平
August 11, 2020 2020年8月11日
Deed Tax Law of the People's Republic of China 中华人民共和国契税法
(Adopted at the 21st Session of the Standing Committee of the Thirteenth National People's Congress on August 11, 2020) (2020年8月11日第十三届全国人民代表大会常务委员会第二十一次会议通过)
Article 1 Entities and individuals to whom rights in land and buildings are transferred in the territory of the People's Republic of China are deed tax payers, and shall pay deed tax in accordance with the provisions of this Law.   第一条 在中华人民共和国境内转移土地、房屋权属,承受的单位和个人为契税的纳税人,应当依照本法规定缴纳契税。
Article 2 For the purposes of this Law, the transfer of rights in land and buildings means the following acts:   第二条 本法所称转移土地、房屋权属,是指下列行为:
(1) Assignment of land use rights. (一)土地使用权出让;
(2) Reassignment, including sale, gift, and exchange, of land use rights. (二)土地使用权转让,包括出售、赠与、互换;
(3) Purchase and sale, gift, and exchange of buildings. (三)房屋买卖、赠与、互换。
The reassignment of land use rights in subparagraph (2) of the preceding paragraph does not include the transfer of conventional usufructs on rural land for agricultural operations and rural land operating rights. 前款第二项土地使用权转让,不包括土地承包经营权和土地经营权的转移。
Where rights in land and buildings are transferred as investment (or contribution for shares) after valuation, for debt repayment, by grant, as reward, or otherwise, deed tax shall be levied in accordance with the provisions of this law. 以作价投资(入股)、偿还债务、划转、奖励等方式转移土地、房屋权属的,应当依照本法规定征收契税。
Article 3 Deed tax rates shall be 3% to 5%.   第三条 契税税率为百分之三至百分之五。
The specific applicable deed tax rates shall be proposed by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government within the range of tax rates prescribed in the preceding paragraph, be reported to the standing committees of the people's congresses at the same level for decision, and be reported to the Standing Committee of the National People's Congress and the State Council for recordation. 契税的具体适用税率,由省、自治区、直辖市人民政府在前款规定的税率幅度内提出,报同级人民代表大会常务委员会决定,并报全国人民代表大会常务委员会和国务院备案。
Provinces, autonomous regions, and municipalities directly under the Central Government may, under the procedures prescribed in the preceding paragraph, determine differential tax rates for the transfer of rights in housing with different occupants, in different regions, and of different types. 省、自治区、直辖市可以依照前款规定的程序对不同主体、不同地区、不同类型的住房的权属转移确定差别税率。
Article 4 The tax bases of deed tax are as follows:   第四条 契税的计税依据:
(1) The transaction price determined in the contracts for the transfer of rights in land and buildings, in case of assignment or sale of land use rights or purchase and sale of buildings, including payments corresponding to the currency, physical property, and other economic benefits that shall be delivered. (一)土地使用权出让、出售,房屋买卖,为土地、房屋权属转移合同确定的成交价格,包括应交付的货币以及实物、其他经济利益对应的价款;
(2) The difference between the prices of the exchanged land use rights or buildings, in case of exchange of land use rights or exchange of buildings. (二)土地使用权互换、房屋互换,为所互换的土地使用权、房屋价格的差额;
(3) The price assessed according to the law by the tax authority by referring to the market price for the sale of land use rights or buildings, in case of gift of land use rights or gift of buildings or any other transfer of rights in land and buildings without a price. (三)土地使用权赠与、房屋赠与以及其他没有价格的转移土地、房屋权属行为,为税务机关参照土地使用权出售、房屋买卖的市场价格依法核定的价格。
If the transaction price or the price difference in an exchange declared by the taxpayer is evidently lower without a good reason, the tax authority shall assess it in accordance with the Tax Collection Administration Law of the People's Republic of China.
......
 纳税人申报的成交价格、互换价格差额明显偏低且无正当理由的,由税务机关依照《中华人民共和国税收征收管理法》的规定核定。
......

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