It is not illegal to pay deed tax by credit card in 2021.

Deed tax refers to a one-time tax levied on the new owner’s property rights recipient based on a certain proportion of the property price based on the contract signed by the parties when the property rights of real estate land or houses are transferred.

The characteristics of deed tax are as follows:

1. The purpose of collecting deed tax is to protect the legitimate rights and interests of real estate owners. Through taxation, the deed tax collection agency will issue a deed in the name of the government. As a legal property right certificate, the government assumes the responsibility of guaranteeing property rights. Therefore, deed tax also has the nature of fees, which is the main feature of deed tax that is different from other taxes;

2. The taxpayer is the bearer of property rights. When a house is bought, sold, pawned, donated or exchanged, a one-time deed tax may be levied on the property owner based on the value of the transfer change;

3. The deed tax adopts a proportional tax rate, that is, when the house property rights are transferred and changed When committing an act, a certain proportion of the tax rate may be levied on the taxpayer.

The deed tax is levied on the ownership of land and houses transferred within the country. Specifically, it includes the following five items:

1. The transfer of state-owned land use rights shall be handed over by the receiving party. It refers to the act of land users paying land use rights transfer fees to the state, and the state transferring state-owned land use rights to land users within a certain period of time;

2. The transfer of land use rights, in addition to considering the land Value-added tax and deed tax shall be paid by the recipient. It refers to the behavior of land users transferring land use rights to other units and individuals by selling, donating, exchanging or other means. The transfer of land use rights does not include the transfer of rural collective land contract management rights;

3. House sales. That is, a transaction in which the property ownership is transferred from the seller to the buyer using money as a medium;

4. The donor of a house gift does not pay land value-added tax, but the recipient should pay deed tax. In the calculation of deed tax for house exchange, it is a key point to pay attention to whether the ownership is transferred;

5. Accept the land transfer fee paid for the state-owned land use rights. Deed tax must be levied on the land transfer fee payable for inheriting the right to use state-owned land. The deed tax shall not be reduced or reduced due to the reduction of land transfer fee.

Legal Basis

"Deed and Tax Law of the People's Republic of China"

Article 2 The term "transfer of land and house ownership" as used in this Law refers to The following acts:

(1) Transfer of land use rights;

(2) Transfer of land use rights, including sale, donation, exchange;

(3) ) House sales, gifts, and exchanges.

The transfer of land use rights in Item 2 of the preceding paragraph does not include the transfer of land contract management rights and land management rights.

If the ownership of land or houses is transferred through price investment (shareholding), debt repayment, transfer, reward, etc., deed tax shall be levied in accordance with the provisions of this law.