Legal analysis: The second-home deed tax collection system is aimed at the buyers who have already bought a set of houses and buy a second or more houses again. The premise is that you already own a house. If you sell the second suite, there is no problem with the second suite. Buy the first suite now. Deed tax payment records can be found in the trading center through your ID card. Your previous house has been sold, which means that your record has been revoked, so now you can't find your previous deed tax record.

Legal basis: Article 5 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) is calculated and levied according to the tax rate stipulated in Article 3 and the tax basis stipulated in Article 4 of these regulations. Calculation formula of tax payable:

Taxable amount = tax basis × tax rate

The tax payable is calculated in RMB. If the transfer of ownership of land and house is settled in foreign exchange, it shall be calculated by converting the central parity of RMB market exchange rate published by the People's Bank of China on the date when the tax obligation occurs into RMB.

"Provisional Regulations on Deed Tax in People's Republic of China (PRC)" Article 10 After a taxpayer pays taxes, the deed tax collection organ shall issue a deed tax payment certificate to the taxpayer.