2, the tax authorities can query the taxpayer's deed tax records; If there is no record or record but there is doubt, according to the taxpayer's application or authorization, the real estate administrative department will query the taxpayer's family housing registration record through the housing registration information system and issue a written query result.
Under normal circumstances, when signing a house purchase contract, you must declare and pay the deed tax.
Article 8 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax Obligation occurs on the date when the taxpayer signs the land and house ownership transfer contract, or when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.