Article 8 of the Provisional Regulations on Deed Tax stipulates: "The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract." Article 9 stipulates: "Taxpayers shall declare and pay taxes to the deed tax collection organ where the land and house are located within 10 days from the date when the tax obligation occurs, and pay taxes within the time limit approved by the deed tax collection organ." Article 17 of the Measures for the Administration of Urban Housing Ownership Registration stipulates: "If the ownership is transferred due to sale, exchange, gift, inheritance, allocation, transfer, division, merger or adjudication, the parties concerned shall apply for transfer registration within 30 days from the date of the fact."
It can be seen that the subjects involved in deed tax payment are property owners and tax authorities, which reflects the legal relationship of taxation; The main body involved in the transfer of property rights is the housing management department and the buyers and sellers of houses, which embodies the administrative and legal relationship of housing management. Therefore, there is no legal basis for classifying deed tax as "real estate transfer fee and transfer fee" that the housing management department should pay for real estate transfer.