Enterprise merger
Two or more enterprises, in accordance with the provisions of the law, the contract; merger and reconstruction of a single enterprise, the merged enterprise to bear the original merger of the parties to the land, housing rights, exempt from the deed tax.
Enterprise Separation
Enterprises that have been separated into two or more enterprises with the same subject of investment in accordance with the provisions of the law and the agreement of the contract are exempted from levying deed tax on the land and house ownership of the original enterprise borne by the derived party or the newly established party.
State organs, institutions, social organizations, military units bearing land, housing for office, teaching, medical, scientific research and military facilities, exempted from the deed tax.
. Urban workers are exempted from levying deed tax on their first purchase of public housing in accordance with the regulations. (Publicly owned units built with pooled capital or ordinary housing purchased by the unit cf.)
The loss of housing due to force majeure and re-purchase of housing, discretionary reduction or exemption from the deed tax is granted.
If the land or house is requisitioned or occupied by the people's government at or above the county level and the land or house ownership is re-assumed, the people's government at the provincial level shall determine whether or not to reduce or exempt it.
The land use rights of barren mountains, barren ditches, barren hills and barren beaches are exempted from the levy of deed tax if they are used for agricultural, forestry, animal husbandry and fishery production.
Foreign embassies, consulates, United Nations agencies in China and their diplomatic representatives, consular officials and other diplomatic personnel who bear the right to use land and buildings in accordance with the provisions of the relevant laws of China as well as the provisions of the bilateral and multilateral treaties or agreements concluded or participated in by China and which should be exempted from the levy of the deed tax shall be exempted from levying the deed tax upon confirmation by the Ministry of Foreign Affairs.