Legal analysis: The provisions for the payment of the first suite are as follows:

1. If an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 9 square meters (including 9 square meters), the deed tax shall be implemented at 1%;

2. If the apartment area is between 9 square meters and 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be 1.5%;

3. If the area of the purchased residential unit is over 144 square meters, the bonus tax rate shall be 3%.

The provisions for the payment of the second suite are as follows:

The purchase of non-ordinary houses, two or more houses, and commercial investment properties (shops, office buildings, business apartments, etc.) are all taxed at the rate of 3%

Legal basis: Article 1 of the Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting the Preferential Policies for Individual Income Tax on Real Estate Transactions purchases ordinary houses for individuals, and the houses belong to families (members) If an individual purchases an ordinary house of 9 square meters or less, and the house belongs to the only family house, the deed tax shall be levied at a reduced rate of 1%.