Legal analysis: the minimum down payment ratio of the second home loan is adjusted to not less than 4%, which is 2% lower than before; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.

legal basis: notice on issues related to individual housing loan policy ii. further play the supporting role of housing provident fund in reasonable housing consumption. The paid employee families use the housing provident fund to entrust loans to purchase the first set of ordinary self-occupied housing, and the minimum down payment ratio is 2%; For the paid workers' families who own one set of housing and have settled the corresponding housing loan, in order to improve their living conditions, they should apply for housing provident fund entrusted loans to buy ordinary self-occupied housing again, and the minimum down payment ratio is 3%.