Reply of the State Taxation Administration on Whether Deed Tax Is Levied on Changes in House Ownership After Divorce
国家税务总局关于离婚后房屋权属变化是否征收契税的批复
This document clarifies the deed tax treatment for changes in house ownership following divorce, but it has been abolished as of September 1, 2021, pursuant to the Announcement on the Transition of Relevant Preferential Policies After the Implementation of the Deed Tax Law.