Legal subjectivity:

The deed tax for the second house is 3%. 1. The payment regulations for the first house are as follows: 1. If an individual purchases an ordinary house and the house is the only house of the family, the purchased For ordinary commercial residential units with an area of ??less than 90 square meters (including 90 square meters), the deed tax is levied at 1%; 2. For units with an area of ??90 square meters to 144 square meters (including 144 square meters), the tax rate is halved, that is, The actual tax rate is 2%; 3. If the area of ??the purchased residential unit is more than 144 square meters, the deed tax rate is 3%. 2. The payment regulations for second houses are as follows: The purchase of non-ordinary houses, two or more houses, and commercial investment properties (shops, office buildings, business apartments, etc.) are taxed at a rate of 3%. The law is objective:

"Provisional Regulations of the People's Republic of China on Real Estate Tax"

Article 3

The real estate tax is deducted by 10% at a time based on the original value of the property. % to 30% after the remaining value is calculated and paid. The specific reduction range shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no basis for the original value of the property, the tax authority where the property is located shall make a determination with reference to similar properties. If the property is rented out, the rental income from the property shall be the basis for calculating property tax.

"Personal Income Tax Law"

Article 3

Income from royalties, income from interest, dividends, bonuses, income from property leasing, income from property transfer, Proportional tax rates apply to incidental income and other income.