First, the construction area is less than 90 square meters, and it is the first time to buy a house in the same area, and the rural hukou is exempt from deed tax;

Second, the construction area is between 90- 140 square meters, and the deed tax 1.5%, regardless of urban hukou or rural hukou;

Third, the construction area is less than 90 square meters, the first purchase, urban hukou, deed tax 1% Fourth: the following conditions are all 3%.

Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.

According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), Xinwo. The tax basis of deed tax stipulated by. com (2): land use right gift and house gift shall be approved by the tax collection organ with reference to the market price of land use right sale and house sale. Therefore, the donee of the donated property needs to pay the deed tax in full.

In addition, Notice of State Taxation Administration of The People's Republic of China on Strengthening the Tax Administration of Individual Donation of Real Estate in Real Estate Transactions [Guo Shui Fa (2006) 144].

The second paragraph of Article 1 clearly stipulates: "If an individual donates real estate for free, the deed tax shall be levied on the donee in full."

The deed tax on donated property is collected in full, that is, the donee pays it according to the proportion of 3%.