2. In addition to the North, Guangzhou and Shenzhen, if individuals purchase a second set of improved family housing with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.
3. This time, the three departments also stipulate that if a taxpayer applies for tax incentives, the real estate department of the place where the house is purchased will issue a written inquiry result of the taxpayer's family housing according to the taxpayer's application or authorization, and the inquiry result and relevant housing information will be transmitted to the tax authorities in time.
4, temporarily do not have the query conditions and can not provide the family housing query results, the taxpayer shall submit a written credit guarantee for the actual number of family housing to the tax authorities. If the credit guarantee is untrue, it is a false tax return, which shall be handled in accordance with the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management, and the record of dishonesty shall be incorporated into the personal credit information system.
5. Under the new mortgage policy, the down payment ratio of the second suite will also be raised. Recent data show that the down payment ratio of the second home will be raised from 60% to 70%, and the loan interest rate will be raised to 1.3 times.
Legal basis: Article 209 of the Civil Code of People's Republic of China (PRC) establishes, changes, transfers and extinguishes the real right of immovable property, which will take effect after being registered according to law; Without registration, it will not take effect, except as otherwise provided by law.