For the legal heirs stipulated in the Inheritance Law of People's Republic of China (PRC), the deed tax is not levied when they inherit the ownership of land and houses. At the same time, "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China" clearly stipulates that if the non-legal heir inherits the ownership of the land and house of the deceased according to the will, it is a gift and the deed tax shall be levied. Stamp duty is a document made by individuals in the process of inheriting houses. Stamp duty, stamp duty on warrants and property inheritance are calculated and paid according to the tax items of property transfer documents. Personal income tax is required for resale. Taxable income is the balance of income from property transfer after deducting taxes paid in the process of donation and house transfer and related reasonable expenses, and personal income tax is calculated and paid at the use tax rate of 20%.
Personal income tax: it is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.