The deed tax for the second house purchase is: 120*6000*3%=21,600 (yuan);

The old house you want to sell depends on who you sell it to:< /p>

(1) If the subject only buys the first home: Deed tax = 360000*1% = 3,600 yuan;

(2) If the subject buys the second home or more: Deed tax =360000*3%=10,800 yuan

According to Article 3 of the "Shandong Province Deed Tax Collection Regulations" (Shandong Provincial People's Government Order No. 91): "The deed tax rate is 3%." Therefore, 3% is the statutory tax rate of deed tax in Shandong Province.

According to Article 1, Paragraph 1 of the "Notice of the Ministry of Finance, State Administration of Taxation, Ministry of Housing and Urban-Rural Development on Adjusting Preferential Policies for Deed Tax and Personal Income Tax in Real Estate Transactions" "For individuals who purchase ordinary housing, and the housing is If the family (including the home buyer, spouse and minor children, the same below) is the only home, the deed tax will be reduced by half. If an individual purchases an ordinary house of 90 square meters or less, and the house is the family's only home, the deed tax will be reduced by 1%. Deed tax shall be levied at the tax rate” and paragraph 2 “Ordinary housing purchased by individuals that does not meet the above regulations shall not enjoy the above preferential policies.”

In other words, the second house cannot enjoy the preferential deed tax policy and is fully taxed at the 3% deed tax rate stipulated by Shandong Province. The house price is 360,000 * 3% tax rate, which is the amount of deed tax payable.