Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the production price for the contract signed by the parties when the property right of real estate (land and house) changes. First, the second suite deed tax charges in accordance with the provisions of the state to buy a second suite and deed tax does not enjoy preferential policies, the second suite deed tax is charged according to regulations, paid within a limited time. That is to say, when you buy a house and sign a contract, only after the relevant departments have collected the relevant taxes and fees will you issue a tax clearance certificate, and then you can register the change of ownership of the house and land, that is to say, only after paying taxes can you accept the ownership of the house in your name. 1, suppose you buy a second suite of 80 square meters with a total price of1200,000 yuan. Then the original deed tax is implemented according to 3%, which is 36,000 yuan; After the New Deal, it will be implemented according to1%,as long as you pay 1.2 million yuan, which will save 24,000 yuan; 2. Suppose you buy a second suite of 1 10 square meters with a total price of 2 million yuan. The original deed tax is 3%, which is 60,000 yuan; The deed tax of the New Deal is implemented according to 2%. As long as you pay 40,000 yuan, you will save 20,000 yuan. 3. Suppose you buy a second suite with a square meter of 150, with a total price of 5 million yuan, and the original deed tax is 3%, which is150,000 yuan; The deed tax of the New Deal is implemented according to 2%. As long as you pay100000 yuan, you will save 50000 yuan. 2. What is the transaction tax for selling the second suite 1? The transaction tax for selling the second suite includes personal income tax, and the specific amount depends on the total price of the second suite. (1) Payer: Seller. (2) Collection standard: individual income tax = total house price ×1%or difference × 20%; Exemption: the date of the real estate license (deed tax invoice) is over 5 years and it is the only house in the family. 2. The transaction tax for selling the second suite also includes deed tax. (1) Payer: Buyer. (2) collection standards. ① The only house for ordinary houses and families, with an area of ≤90 square meters, and the deed tax is1%of the house price; The area of 90 square meters is ≤ 144 square meters, and the deed tax rate is1.5% of the house price; The apartment area is >144 square meters, and the deed tax is 3% of the house price. ② For non-ordinary houses, non-family only houses and commercial investment properties (shops, office buildings, business apartments, etc.), the deed tax is 3% of the total house. Exemption: None. Third, whether buying a house across provinces is considered as a second suite according to the new regulations, the following situations will be recognized as a second suite: 1, the borrower applies for the first time to purchase a house with a loan, for example, in the housing registration information system (including the pre-sale contract registration and filing system) where the proposed house is located, his family has registered a set (or more) of complete houses; 2. The borrower has used the loan to purchase a set (or above) of housing and applied for a loan to purchase housing; 3. The lender is convinced that the borrower's family already has a set (or more) of housing through due diligence investigation in the form of inquiring about credit records, face-to-face tests, interviews (home visits when necessary). Therefore, buying a house across provinces counts as two suites.