1, house deed tax 202 1 year new policy: first, the first set of house deed tax 202 1 year new policy. For individuals who purchase the only family house (family members include the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%;

2. New policy of house deed tax of 202 1 year: Second, two new policies of house deed tax of 202 1 year. The deed tax will be levied at the reduced rate of 1% for individuals who purchase the second improved family housing with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. The second set of improved housing for families refers to the second set of housing purchased by families who already own a set of housing;

3. The new policy of house deed tax 202 1 year: Third, the new policy of taxpayers applying for tax preference declaration. If a taxpayer applies for tax preference according to the new regulations of deed tax 202 1 year, according to the taxpayer's application or authorization, the real estate department in the place where the house is purchased will issue a written inquiry result of the taxpayer's family housing situation, and timely transmit the inquiry result and relevant housing information to the tax authorities; If the inquiry conditions are not available for the time being and the results of family housing inquiry cannot be provided, the taxpayer shall submit to the tax authorities a written credit guarantee for the actual number of family housing. If the credit guarantee is not true, it shall be a false tax return, which shall be handled in accordance with the relevant provisions of the Law of the People's Republic of China on Tax Collection and Administration, and the dishonest record shall be incorporated into the personal credit information system. In accordance with the principle of convenience and high efficiency, the real estate administrative department shall timely issue the written inquiry results of the taxpayer's family housing situation in accordance with the regulations, and the tax authorities shall handle the tax preference application submitted by the taxpayer within a limited time;

4. The new policy of house deed tax 202 1 year: Fourth, the scope of application of the new policy of house deed tax 202 1 year. The specific operation measures of the new policy of house deed tax 202 1 year shall be jointly formulated by the finance, taxation and real estate departments of all provinces, autonomous regions and municipalities directly under the Central Government.

Legal basis: Tax basis of Article 4 of the Deed Tax Law of the People's Republic of China:

(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the money to be delivered and the price corresponding to the physical objects and other economic benefits;

(two) land use rights swap, housing swap, the difference between the exchanged land use rights and housing prices;

(3) The land use right gift, house gift and other transfer of land and house ownership without price are the prices legally approved by the tax authorities with reference to the market price of land use right sale and house sale.

If the difference between the transaction price and the swap price declared by the taxpayer is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of the People's Republic of China on Tax Collection and Administration.