According to the laws of our country, the units and individuals who transfer the ownership of land and houses in People's Republic of China (PRC) are the taxpayers of deed tax and should pay the deed tax according to the regulations.
However, if the house is donated to the legal heir, the deed tax will not be levied. For example, the legal heirs (including spouses, children, parents, brothers and sisters, grandparents and grandparents) stipulated in the Inheritance Law of People's Republic of China (PRC) inherit the ownership of land and houses without collecting deed tax. However, according to China's "People's Republic of China (PRC) Inheritance Law", it is a gift for an illegal heir to inherit the land and house ownership of the deceased before his death according to his will, and deed tax should be levied (the deed tax rate is 3% ~ 5%). The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record. )
So, I think your situation belongs to this situation. A few days ago, my classmate's father died, and one of the properties was transferred by his mother as a gift. It seems that I only charged 400 yuan.