A family already has a house (whether it is a new house or a second-hand house). If its members buy a house again, even if it is a second suite, they have to pay a deed tax of 3%. The mortgage interest rate is higher than the first suite, and the down payment ratio is also higher than the first suite. First, the deed tax for buying a second suite is 3%, regardless of the size of the area. 2. In addition to the deed tax of 3%, there is also a business tax of 5.5-5.6%, which varies from place to place. The personal income tax is 1% (20% of the difference between Beijing and Beijing), and the capital cost of the house is 85 yuan, and other expenses are transferred to other places. 3. If you buy a house in full, you can pay taxes according to the local minimum guidance price, which is lower than the actual transaction price. Assuming that the actual transaction price is 1 10,000, and the guiding price is 8,000 yuan, that is, the total price is 840,000 yuan, and the tax payment and transfer can be carried out according to 840,000 yuan. If it is a loan, you can pay taxes according to 4, and the evaluation price is also lower than the actual transaction price. Fourthly, as mentioned in Article 1, the deed tax of 1.5% is paid more for the second suite than for the first suite. The minimum down payment ratio is adjusted to not less than 40%. The People's Bank of China, the Ministry of Housing and Urban-Rural Development, and the China Banking Regulatory Commission issued a notice on reducing the down payment ratio of personal provident fund to purchase a second home loan. The minimum down payment ratio for purchasing the first housing loan is 20%, and the employees' families use the housing provident fund to entrust loans to purchase the first ordinary self-occupied housing, and the minimum down payment ratio is 20%. For the paid workers' families who own 1 house and have settled the corresponding housing loans, in order to improve their living conditions, they apply for housing provident fund entrusted loans again to purchase ordinary self-occupied houses, and the minimum down payment ratio is 30%. The first criterion is the family as a unit. Family is defined as: 1, and husband and wife+minor children are considered as a family. 2. Adult single individuals can also be regarded as a family. In the following circumstances, it is determined that the first home loan has bought a suite, the commercial loan has been settled, and then the loan is used to buy a house. I bought a suite with a loan and later sold it. You can't find the property through the house registration system, but you can find the loan record in the bank credit information system and then borrow money to buy a house. Buy a suite in full and then borrow money to buy a house. I bought a suite in full and sold it. If the house registration system can't find the property, I can borrow money to buy a house. One spouse has a house before marriage but no loan record, and the other spouse has a loan record before marriage but no real estate under his name. After marriage he bought a house and applied for a loan.

Legal objectivity:

Article 86 of the Measures for Housing Registration: If the ownership of the house has been transferred according to law, the following materials shall be submitted to apply for the registration of the transfer of ownership of the house: (1) an application for registration; (2) the identity certificate of the applicant; (3) Certificate of ownership of the house; (four) the certificate of the right to use the homestead or the certificate of the right to use the collectively owned construction land; (five) materials to prove the transfer of housing ownership; (6) Other necessary materials. To apply for the registration of the transfer of ownership of villagers' housing, it shall also submit the certification materials of the rural collective economic organizations agreeing to the transfer. Where a rural collective economic organization applies for the registration of house ownership transfer, it shall also submit the certification materials approved by the villagers' meeting or authorized by the villagers' meeting and approved by the villagers' representative meeting.