Before the adjustment, if an individual sells a house that has been sold for less than 5 years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 5 years (including 5 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax.

After the adjustment, from March 3 1 day, if an individual purchases a house for less than 2 years and sells it to the outside world, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 2 years (including 2 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.

After the adjustment, for households with 1 apartment and the corresponding housing loans are not settled, they will improve their living conditions and apply for commercial personal housing loans to buy ordinary self-occupied houses again, and the low down payment ratio will be adjusted to not less than 40%.