Authorized by the deed tax law of People's Republic of China (PRC), on July 29th, 20021year, the 30th meeting of the Standing Committee of the 13th People's Congress of Shanxi Province passed the Decision on Deed Tax Application Rate and Tax Reduction and Exemption, and the deed tax application rate of Shanxi Province was determined to be 3%. At the same time, on the basis of the original tax preference, the deed tax law has expanded the preferential targets and increased the provisions for exempting some non-profit organizations from deed tax. For non-profit schools, medical institutions and social welfare institutions, the ownership of land and houses can be used for office, teaching, medical care, scientific research, pension and assistance, and the deed tax is exempted, which reflects the state's support for people's livelihood and public welfare undertakings. In addition, the preferential deed tax policies for eligible families to purchase the first house and the second improved house will remain unchanged, and the differential tax rates of 1%, 1.5% and 2% will continue to be implemented.