According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Deed Tax in People's Republic of China (PRC): "The tax basis of deed tax: land use right gift and house gift shall be verified by the tax collection organ with reference to the market price of land use right sale and house sale." In other words, the deed tax must be paid by the buyer. And when paying the deed tax, you need to prepare the purchase contract, down payment invoice, loan invoice, full payment invoice (full payment), area compensation invoice (timely payment), ID card, household registration book, marriage certificate (married) and other materials.
Therefore, the deed tax must be paid when handling the real estate license. Also prepare the above materials.
Laws and regulations: Detailed Rules for the Implementation of the Provisional Regulations on Deed Tax in People's Republic of China (PRC).