There are several ways of house ownership transfer, such as house sale, house donation, house exchange, etc. The land use right donation and house donation shall be verified by the expropriation authority with reference to the market price of land use right sale and house sale; The deed tax rate is 3-5%, which shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the specified range according to the actual situation of their respective regions. According to the new regulations, the deed tax shall be exempted for the change of land and housing ownership between the husband and wife during the marriage relationship, or for the legal heir to inherit the land and housing ownership through inheritance, and for the change of housing ownership between parents and daughters, such as gifts and sales, the deed tax shall still be paid according to the regulations.
 Legal basis
 Article 6 of the Contract Tax Law of the People's Republic of China shall be exempted from the contract tax under any of the following circumstances: (1) State organs, institutions, social organizations and military units shall assume the ownership of land and houses for office, teaching, medical treatment, scientific research and military facilities; （2） Non profit schools, medical institutions and social welfare institutions assume the ownership of land and houses for office, teaching, medical treatment, scientific research, old-age care and assistance; （3） To undertake the use right of barren hills, wasteland and wasteland for agriculture, forestry, animal husbandry and fishery; （4） During the marriage relationship, the husband and wife change the ownership of land and housing; （5） The legal heir inherits the ownership of land and house through inheritance; （6） The foreign embassies and consulates in China and the representative offices of international organizations in China that should be tax-free according to the law shall bear the ownership of land and houses. In accordance with the needs of national economic and social development, the State Council may provide for exemption or reduction of deed tax in cases such as housing demand guarantee for residents, enterprise restructuring and reconstruction, and post disaster reconstruction, and report to the Standing Committee of the National People's Congress for the record.
 Article 2 of the Deed Tax Law of the People's Republic of China, the transfer of land and housing ownership referred to in this Law refers to the following acts: (1) the transfer of land use rights; （2） Transfer of land use right, including sale, gift and exchange; （3） House sales, gifts and exchanges. The transfer of the right to the use of the land in the second paragraph of the preceding paragraph does not include the transfer of the right to the contracted management of the land and the right to the management of the land. If the ownership of land and houses is transferred by means of investment at a fixed price (share purchase), debt repayment, transfer, reward, etc., deed tax shall be levied in accordance with the provisions of this Law.