1. There is no inheritance tax in our country's law. In principle, there is no charge for inheritance. However, due to the need to change the property right when inheriting real estate, the corresponding water fee should be paid according to regulations.
2. Inherit the land and house ownership of the deceased, do not collect deed tax, and pay stamp tax at the rate of 0.05. However, non legal heirs who have no blood relationship with the deceased and inherit the land and housing ownership of the deceased according to their wills belong to the act of gift, so they need to collect deed tax. The deed tax is about 3, and the stamp tax is paid at the rate of 0.05.
3. The gift is subject to deed tax at the rate of 3 and stamp tax at the rate of 0.05.
