Article 1 Units or individuals to whom titles of land or houses have been transferred within the territory of the People's Republic of China shall be title deed tax payers and shall pay title deed taxes according to the provisions of these regulations.
Article 1 Units or individuals to whom titles of land or houses have been transferred within the territory of the People's Republic of China shall be title deed tax payers and shall pay title deed taxes according to the provisions of these regulations.
第一条在中华人民共和国境内转移土地、房屋权属，承受的单位和个人为契税的纳税人，应当依照本条例的规定缴纳契税。