Legal analysis: Shenzhen parents have a new policy for transferring their children: 1. The legal heir inherits the ownership of land and houses, and no deed tax is levied. 2. Non-legal heirs inherit the ownership of the land and houses of the deceased before his death according to the will, which is a gift and the deed tax is receivable.

Legal basis: Regulations of People's Republic of China (PRC) Municipality on Household Registration.

Article 3 Public security organs at all levels shall be responsible for household registration. In towns with police stations, the jurisdiction of the police station shall be the domicile; Townships and towns without public security police stations shall be under the jurisdiction of townships and towns as household registration. Township and town people's committees and public security police stations are household registration organs. The accounts that live in organs, organizations, schools, enterprises, institutions and public dormitories shall be designated by each unit to assist the household registration authority in household registration; Decentralized residence accounts are directly registered by the household registration authority at the place where the accounts are located. The accounts of non-active servicemen living in military organs and military dormitories shall be designated by each unit to assist the household registration authority registered permanent residence. Accounts of production cooperatives such as agriculture, fishery, salt industry, forestry, animal husbandry and handicrafts. , the designated cooperative should assist the household registration authority in household registration. Accounts other than cooperatives are directly registered in the accounts by the household registration authority.

Article 4 The household registration organ shall set up a household registration book. Cities, waters and towns with police stations shall issue household registration books to every household. Rural cooperatives issue household registration books as units; The household registration book is not issued to accounts outside the cooperative. The household register and the items registered in the household register have the effect of proving citizenship.

Article 5 Household registration shall be based on households. The person who lives with the supervisor is a household and the supervisor is the head of the household. An independent family, with me in charge. Households living in institutions, organizations, schools, enterprises, institutions and public dormitories * * * set up separate households or separate accounts. The head of household is responsible for reporting household registration in accordance with the provisions of these regulations.