Deed Tax Law of the People's Republic of China. Country/Territory China Document type Legislation Date 2020 Source FAO, FAOLEX Subject Land & soil Keyword Land tenure Tax/levy Transfer Geographical area Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific Entry into force notes This Law shall come into force on September 1, 2021. The "Interim Regulations of the People's Republic of China on Deed Tax" promulgated by the State Council on July 7, 1997 shall be repealed simultaneously. Abstract The entities and individuals to whom the ownership of land and houses is transferred within 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. The Law consists of 16 Articles. Full text Chinese Website www.npc.gov.cn References - Legislation Repeals Interim Regulation of the People's Republic of China on Deed Tax. Legislation | China | 1997 Keyword: Tax/levy, Land tenure, Lease, Transfer Source: FAO, FAOLEX