Business tax:
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Tax Exemption Policies for Business Tax on Personal Financial Commodity Transactions (Caishui [2009]11No.), business tax is temporarily exempted when the owner of the property dies and the legal heirs, testamentary heirs or legatees who have obtained the property rights according to law. There is no need to pay business tax-urban maintenance and construction tax, education surcharge and local education surcharge.
Personal income tax:
According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Issues Concerning the Collection of Individual Income Tax on Individual Donated Houses (Cai Shui [2009] No.78), if the property owner dies, the legal heirs, testamentary heirs or legatees who have obtained the property rights according to law will not collect personal income tax from both parties.
Land value-added tax:
According to the Detailed Rules for the Implementation of the Provisional Regulations on Land Value-added Tax in People's Republic of China (PRC) (No.6 of the Ministry of Finance [1995]), the transfer of above-ground buildings and their attachments and income refers to the paid transfer of real estate by sale or other means. It does not include the act of transferring real estate for free through inheritance, gift, etc. Therefore, there is no need to pay land value-added tax for property inheritance.
Deed tax:
According to the Reply of State Taxation Administration of The People's Republic of China on Deed Tax Issues Concerning the Inheritance of Land and House Ownership (Guo [2004]1036), the legal heirs (including spouses, children, parents, brothers and sisters, grandparents and grandparents) stipulated in the People's Republic of China (PRC) Inheritance Law are not subject to deed tax.
Stamp duty:
According to the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (the State Council OrderNo. 1 1) and the Stamp Duty Items and Rates Table, the rights and licenses include the real estate license, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate, etc. issued by government departments, which are posted on 5 yuan one by one.
To sum up, as the legal heir, when he acquired the decedent's property through legal inheritance, he actually only paid a tax, that is, when he applied for a new house property certificate, he stamped it according to the 5 yuan of stamp duty.