Legal analysis: 1, the first set of housing, the original policy for 144 square meters above the tax rate of 3%, the new policy no longer divides the boundaries of 144 square meters, and uniformly stipulates that the tax rate of housing above 90 square meters is 1.5%. The second set of improved housing, the original policy stipulates that the tax rate of 90 square meters and below is 3%, and the new policy is1%; The original policy stipulated that the tax rate above 90 square meters was 3%, and the new policy was 2%; 2. You can apply for 40% down payment for the second suite, and the interest rate is 10%. "If the loan of the first suite is paid off, the second suite can be counted as the first suite. The first home loan currently implements the benchmark interest rate; 3. Newly purchased commercial housing (including newly-built commercial housing and second-hand housing) can only be transferred after obtaining the certificate of immovable property rights for 3 years. This means that the new house can only be traded after obtaining the real estate registration certificate for three years.

Legal basis: Article 61 of the Law of People's Republic of China (PRC) on Urban Real Estate Management shall apply to the land administration department of the local people's government at or above the county level for registration, and the land administration department of the local people's government at or above the county level shall issue a land use right certificate after verification.

If a house is built on the land for real estate development obtained according to law, it shall apply to the real estate management department of the local people's government at or above the county level for registration with the certificate of land use right, and the real estate management department of the local people's government at or above the county level shall verify and issue the certificate of ownership of the house.

When real estate is transferred or changed, it shall apply to the real estate management department of the local people's government at or above the county level for registration of change of real estate, and apply to the land management department of the people's government at the same level for registration of change of land use right on the basis of the changed house ownership certificate. After verification by the land administration department of the people's government at the same level, the land use right certificate shall be replaced or changed by the people's government at the same level.

If it is otherwise provided by law, it shall be handled in accordance with the provisions of relevant laws.