1. Deed tax
 Article 6 of the Deed Tax Law of the People's Republic of China stipulates that the legal heir shall not be subject to deed tax to inherit the ownership of land and houses.
 2. Individual income tax
 Article 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Individual Income Tax Issues Related to Individual Free House Donations, in the following cases, the individual income tax will not be levied on both parties:
 (1) The owner of the house property gives the house property to his/her spouse, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters free of charge;
 (2) The owner of the house property right donates the house property right free of charge to the supporter or supporter who has the obligation to directly support or support him;
 (3) The legal heirs, testamentary heirs or legatees who have legally acquired the property right of the house when the owner of the property right of the house dies.
 3. VAT
 The Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value Added Tax (CS [2016] No. 36) states that individuals involved in the division of family property transfer real estate and land use rights free of charge and are exempt from value-added tax. The division of family property includes the following situations: division of divorce property; Give free gifts to spouse, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters; Give free gifts to the caregivers or supporters who have the obligation to directly support or support them; When the owner of the house property dies, the legal heir, testamentary successor or legatee obtains the house property according to law.
 4. Stamp duty
 In Item 11 of the Schedule of Tax Items and Rates of Stamp Duty in the annex to the Interim Regulations of the People's Republic of China on Stamp Duty, the transfer documents of property rights include the transfer documents of property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right, land use right transfer contract, land use right transfer contract, and commercial housing sales contract, with the tax rate of 5/10000 of the amount stated; The 13th right and license includes the house property right certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by the government department, and the tax rate is 5 yuan per decal.
 That is to say, the property inheritance is subject to stamp tax at the rate of 5/10000 of the property value, and the warrant stamp tax of 5 yuan is also required.
 （2） Registration fee is required for property inheritance
 Article 3 of the Notice of the National Development and Reform Commission and the Ministry of Finance on Regulating the Charging Method and Charging Standards of Housing Registration Fees, the charging standard of housing registration fees is 80 yuan per piece; The registration fee for non housing houses is 550 yuan per piece.