1. If an individual purchases the first house for a family for the first time, with an area of ??less than 90 square meters, the tax rate is 1%; if the area is more than 90 square meters, the tax rate is 1.5%. 2. When an individual purchases a second home for a family with an area of ??90 square meters or less, the deed tax is levied at a rate of 1%; if the area is more than 90 square meters, a deed tax is levied at a rate of 2%. 3. For individuals who purchase the third or more homes in the family, as well as commercial services, offices, garages, basements and other non-complete residences, regardless of the number of homes purchased before September 1, 2021, they will be taxed at 4%; September 1, 2021 Purchases made after that day (inclusive) will be charged 3%.

1. The taxpayers of real estate tax specifically include:

1. The property rights belong to the state, and their "operation and management units" are collectives and individuals, and the collective units and individuals as taxpayers.

2. If the property rights are deeded, the "deedee" is the taxpayer. [Tip] If the property is rented out, the property owner (lessor) is the taxpayer.

3. If neither the property owner nor the deedee is located where the property is located, the “custodian or user” of the property shall be the taxpayer.

4. If the property rights are not determined and the rental disputes are not resolved, the "custodian or user" of the property shall be the taxpayer.

5. If taxpaying units and individuals use the properties of real estate management departments, tax-exempt units and taxpaying units without rent, the "users" (taxpaying units and individuals) will pay property taxes on their behalf.

6. For commercial properties owned by owners in residential areas, the real estate tax shall be paid by the "custodian or user" who actually operates (including self-operated and rented) properties.

2. Characteristics of property tax:

1. Property tax is an individual property tax among property taxes, and its tax targets are only houses;

2. The scope of taxation is limited to commercial houses in cities and towns;

3. Taxation methods are stipulated based on the business use of the house. For self-use, the tax is levied on the residual value of the real estate, and for rented or rented houses, the tax is levied on the rental income. Tax.

Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"

Article 1 is to strengthen tax collection management, standardize tax collection and payment behavior, and ensure national tax revenue This law is formulated to protect the legitimate rights and interests of taxpayers and promote economic and social development.

Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.

Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.

Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.