In the grand picture of buying a house, deed tax undoubtedly occupies a place, and its importance cannot be ignored. Without this expense, the title deed of the house would be a dead letter. Therefore, deed tax becomes an indispensable part of the home buying process. However, life is always full of surprises, and in certain circumstances, the deed tax acts as a generous giver to bring us the gospel of relief, which undoubtedly saves the buyer a considerable amount of wealth. For those who are new to the field of home ownership, they may mistakenly think that as long as they have enough money in hand, the purchase of a house will be smooth sailing. However, in this picture, in addition to the protagonist of the house payment, the indispensable supporting role of deed tax also plays a crucial role. So, how exactly is the deed tax paid? In what circumstances can I enjoy the preferential treatment of reduction? Let's find out. 
1. How to pay the real estate deed tax.
According to Article 8 of the Provisional Regulations of the People's Republic of China on Deed Tax, the tax liability of deed tax shall occur on the day when the taxpayer signs the contract for the transfer of land and house ownership, or on the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.
Unless otherwise agreed by both parties, generally speaking, the deed tax shall be paid by the buyer, and if the real estate certificate is handled by the developer, the buyer shall hand it over to the developer, and the developer will then transfer it to the title management core. If you apply for the real estate certificate by yourself, you will pay the deed tax directly to the property title management core by buying the house.
2. Under what circumstances can the real estate deed tax be reduced or reduced?
1. The legal heirs inherit the property normally.
The relevant policy stipulates that legal heirs (including spouses, children, parents, siblings, grandparents, and maternal grandparents) inherit land and house ownership "without deed tax".
2. The name of the property between husband and wife is changed normally.
The policy stipulates that during the existence of the marital relationship, if the house and land ownership between the husband and wife are "added", "reduced", "replaced" or the common share is changed, they are exempted from deed tax. That is to say, in marriage, the change of property owner between husband and wife does not need to pay deed tax.
3. Part of the deed tax will be levied when urban demolition households repurchase houses.
For the demolition households, the state stipulates that if the demolished person purchases a new house due to demolition, the part of the purchase transaction that is equivalent to the demolition compensation shall be exempted from deed tax, and if the transaction exceeds the demolition compensation, the deed tax shall be levied on the excess part.
4. If you need to buy a new house due to natural factors such as disasters, you can reduce or exempt it as appropriate.
If the original housing is damaged due to force majeure factors, the relevant national policies may allow the reduction or exemption of deed tax as appropriate. Force majeure refers to objective circumstances such as natural disasters and wars that cannot be foreseen, avoided or overcome.
The above is an introduction to the payment of real estate deed tax, generally speaking, the sale and transfer of commercial housing are subject to the payment of deed tax, and the general payment time is to pay before getting the purchase contract and handling the real estate certificate. Deed tax is to ensure that the real estate transaction is protected by law, and it is impossible to apply for the house ownership certificate without completing the deed tax payment, of course, if the above provisions are met, you can also enjoy the deed tax reduction and exemption policy.