1, the deed tax difference between one suite and two suites is generally 1.5%-2%, as follows:

(1) The deed tax for the first suite with an area less than or equal to 90 square meters is 1%, the tax rate for the first suite with an area greater than 90 square meters and less than 140 square meters is 1.5%, and the area greater than 140 square meters is paid by 3%;

(2) The deed tax rate of the second suite is 3%.

2. Legal basis: Article 359 of the Civil Code of People's Republic of China (PRC).

If the term of the right to use residential construction land expires, it will be automatically renewed. The payment or reduction of the renewal fee shall be handled in accordance with the provisions of laws and administrative regulations.

The renewal of the right to use non-residential construction land after the expiration of the term shall be handled according to law. The ownership of houses and other immovable property on the land, if there is an agreement, shall be in accordance with the agreement; If there is no agreement or the agreement is unclear, it shall be handled in accordance with the provisions of laws and administrative regulations.

Second, how to identify the first suite and the second suite?

The method of identifying the first suite and the second suite is as follows:

1, bought a suite in full and bought a house with a loan, which is the first set;

2. I bought more than two houses with loans and later sold them. You can't find the real estate through the housing registration system, but you can find the loan record in the bank credit information system and then borrow money to buy a house. This is the first set;

3. Loan to buy a suite, commercial loan has been settled, and then loan to buy a house-the first set. If the loan is not settled, it will be counted as two sets;

4. Husband and wife, one party buys a house before marriage and uses a commercial loan, while the other party buys a house before marriage and uses a provident fund loan. After marriage, the two want to jointly borrow money in the name of husband and wife. If the loan has been paid off, banking financial institutions can flexibly grasp the loan interest rate and down payment ratio according to specific factors such as the borrower's solvency and credit status. If the loan has not been paid off, it is more than two suites.