Legal analysis: The policy released is that the deed tax subsidy adopts the method of "collect first and then pay later". Each house can only enjoy one subsidy. All commercial houses paid between May 24 and June 30, 2021 If the deed tax is paid and the subsidy is declared on time, a subsidy of 20% of the total deed tax will be provided; those paid after July 1, 2021 (including today) will no longer enjoy this subsidy policy.

Legal basis: "Deed and Tax Law of the People's Republic of China"

Article 2: The transfer of land and house ownership as mentioned in this law refers to the following acts:

p>

(1) Transfer of land use rights;

(2) Transfer of land use rights, including sale, donation, and exchange;

(3) House sale and donation ,exchange.

The transfer of land use rights in Item 2 of the preceding paragraph does not include the transfer of land contract management rights and land management rights. If the ownership of land or houses is transferred by means of price investment (shareholding), debt repayment, transfer, reward, etc., deed tax shall be levied in accordance with the provisions of this Law.

Article 3 The deed tax rate is three to five percent. The specific applicable tax rate for deed tax shall be proposed by the people's government of the province, autonomous region, or municipality directly under the Central Government within the tax rate range specified in the preceding paragraph, and reported to the Standing Committee of the People's Congress at the same level for decision, and reported to the Standing Committee of the National People's Congress and the State Council for filing. Provinces, autonomous regions, and municipalities directly under the Central Government may determine differential tax rates for the ownership transfer of different entities, different regions, and different types of housing in accordance with the procedures stipulated in the preceding paragraph.