no need to pay.

the provisional regulations of the people's Republic of China on deed tax has corresponding provisions:

article 6? Under any of the following circumstances, the deed tax shall be reduced or exempted:

(1) State organs, institutions, social organizations and military units that inherit land and houses for office, teaching, medical care, scientific research and military facilities shall be exempted;

(2) urban workers who purchase public housing for the first time according to regulations shall be exempted;

(3) If the house is repurchased due to the loss of the house due to force majeure, the reduction or exemption shall be granted as appropriate;

(4) Other items of deed tax reduction or exemption as stipulated by the Ministry of Finance.

extended data:?

relevant laws and regulations of the provisional regulations of the people's Republic of China on deed tax:

article 12? The deed tax collection organ is the financial organ or local tax authority where the land and house are located. The specific tax authorities shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

the land management department and the real estate management department shall provide relevant information to the deed tax collection organ, and assist the deed tax collection organ to collect the deed tax according to law. The collection and management of deed tax shall be implemented in accordance with the provisions of these regulations and relevant laws and administrative regulations.

article 13? Anyone who conceals and fails to report the purchase, pawn, gift or exchange of farmland houses, or who actually makes a contract in the name of inheritance and analysis in order to deceive and evade taxes, shall be punished according to the seriousness of the case, in addition to being ordered to pay the deed tax according to the facts.

Baidu Encyclopedia-Provisional Regulations of the People's Republic of China on Deed Tax.