Whether to pay taxes on inherited property:
 The relevant regulations have made clear provisions on the issue of deed tax related to the inheritance of land and housing ownership, and no deed tax is levied on the inheritance of land and housing by legal heirs.
 In the notice of "Guo Shui Han No. 20041036", the State Administration of Taxation stipulated that the deed tax should be levied on the inheritance of land and housing ownership. For the legal heirs specified in the Inheritance Law of the People's Republic of China, including spouses, children, parents, siblings, grandparents and maternal grandparents, when inheriting land and housing ownership, no deed tax should be levied. At the same time, the General Administration of Taxation made it clear that according to the provisions of the Inheritance Law of the People's Republic of China, if an illegal heir inherits the land and housing ownership of the deceased in accordance with his will, it is a gift act and deed tax should be levied.
 Relevant laws and regulations:
 Property tax is a kind of property tax levied on the property owner based on the residual value or rental income of the house. The current property tax was levied after the second step of replacing profits with taxes. On September 15, 1986, the State Council officially issued the Provisional Regulations of the People's Republic of China on Property Tax, which came into effect on October 1 of that year.
 Features of property tax:
 1. The property tax belongs to the individual property tax in the property tax, and its tax objects are only houses.