Buyers who have purchased commercial houses (excluding second-hand houses) but have not paid deed tax in Sanmenxia City (hereinafter referred to as "taxpayers").

Second, the subsidy standard

Where the deed tax of commercial housing is paid from +0 on May 20, 20265438 to +0 on June 30, 20265438 (closed every Sunday), which meets the scope of subsidies, subsidies will be given at 10% of the total deed tax paid. (subject to the date of issuance specified in the deed tax payment certificate).

Legal basis: Article 3 of the Provisional Regulations on People's Republic of China (PRC) Property Tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate.

If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.