Legal analysis: Demolition is divided into monetary resettlement and property right exchange resettlement, and deed tax deduction of both demolition is handled in the tax window of Housing Authority. Monetary resettlement for demolition: When the demolished and the lessee buy the house again, the part of the price equivalent to the monetary compensation will be exempted from deed tax. Whether buying a new house or a second-hand house, as long as the total price of the newly purchased house exceeds the monetary compensation amount, the deed tax is paid, that is, (the monetary compensation amount of the total price of the new house or the second-hand house) × tax rate, and the first suite1.5% (13% for the area above 40 square meters, 65438+ 0% for the first suite) and the second suite's 3%. Property rights exchange and resettlement: the price difference between the demolished and the demolished shall be settled according to the price stipulated by the government (the price of the demolished house and the house after property rights exchange shall be assessed and determined by qualified units, and the price difference of property rights exchange shall be settled according to the assessment results). Deed tax relief is based on the market price difference between rebuilt houses and demolished houses, and deed tax is exempted if there is no market price difference.

Legal basis: Article 7 of the Deed Tax Law of People's Republic of China (PRC) Province, provinces, autonomous regions and municipalities directly under the Central Government may decide to exempt or reduce the deed tax under the following circumstances: (1) The ownership of land and houses is recovered because the land and houses are expropriated and requisitioned by the people's governments at or above the county level; (two) the loss of the house caused by force majeure shall be borne by the owner of the house. Specific measures for the exemption or reduction of deed tax stipulated in the preceding paragraph shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.