You must pay deed tax when buying a house. Second-hand houses and commercial houses are the same.
Article 7 of the Regulations on Deed Tax Management provides for tax exemption:
1. If the house is repurchased due to force majeure, the deed tax shall be exempted.
2. The land and houses are requisitioned and occupied by the people's governments at or above the county level, and the deed tax shall be exempted for those who bear the ownership of the land and houses, and the transaction price does not exceed the compensation fees and resettlement subsidies for the land and houses.
3, urban workers to buy public housing for the first time, within the standard area of the city is exempt from the deed tax, more than part, still should pay the deed tax in accordance with the provisions. Re-purchasing public housing because the original housing did not reach the standard area stipulated by this Municipality shall be regarded as the first purchase.
Extended information: First, it is calculated according to the transaction price. The transaction price is finalized by both parties to form a contract, and the tax authorities directly calculate the tax accordingly. This pricing method is mainly applicable to the transfer of state-owned land use rights, the sale of land use rights and the sale of houses.
The second is calculated according to the market price. Land and house prices are by no means static. For example, after Beijing became the host city of the 2008 Olympic Games, the land price of the Olympic Village soared immediately. When the land use right and the house in this lot are given away, the pricing basis can only be the market price, not the original value of the land or house.
Third, it is based on the exchange price difference between land and housing. With the rise of the second-hand housing market, changing houses has entered people's lives. If the price of house A is 300,000 yuan and the price of house B is 400,000 yuan, and the two houses are exchanged, the calculation of deed tax is naturally the difference between the two houses, that is, 6,543,800 yuan. Similarly, the exchange of land use rights should be based on the price difference. In the equivalent exchange, the price difference is zero, which means that both parties are exempt from deed tax.
Fourth, pricing according to land revenue. This situation is not often encountered. Suppose that in 2000, the state allocated the land use right of unit A to unit B, and three years later, with permission, unit B transferred the land. Then, unit B will pay deed tax, and the tax basis is land income, that is, the income from the transfer of land use rights by unit B.
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