1. According to Article 6 of the "Interim Regulations of the People's Republic of China on Deed Tax" (State Council Order No. 224): "In any of the following circumstances, the deed tax will be reduced or exempted: < /p>

(1) State agencies, institutions, social groups, and military units that inherit land and buildings for office, teaching, medical, scientific research, and military facilities are exempt from tax;

(2) ) Urban employees who purchase public housing for the first time in accordance with regulations are exempted from the tax;

(3) If the house is lost due to force majeure and the house is purchased again, the tax reduction or exemption will be granted as appropriate;

(4) Other items stipulated by the Ministry of Finance for reduction or exemption of deed tax. "

Article 7 stipulates: "Taxpayers who have been approved for reduction or exemption of deed tax change the use of relevant land and houses. , if it no longer falls within the scope of reduction or exemption of deed tax stipulated in Article 6 of these Regulations, the tax that has been reduced or exempted shall be paid back. ”

2. According to the "Ministry of Finance and State Administration of Taxation". "Notice on Tax Policies for Low-rent Housing, Economically Affordable Housing and Housing Leasing" (Caishui [2008] No. 24) stipulates:

"... (5) For low-rent housing management units to purchase housing as a If low-rent housing or affordable housing management units repurchase affordable housing and continue to use it as affordable housing, they will be exempted from deed tax.

(6) For individuals purchasing affordable housing, the statutory tax rate will apply. The deed tax is halved."

3. According to the provisions of the "Notice on Adjusting Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions" (Caishui [2016] No. 23):

"1. Regarding the deed tax policy (1) For individuals who purchase the only home for the family (family members include the home buyer, spouse and minor children, the same below) with an area of ??90 square meters or less, the deed tax is levied at a reduced rate of 1%; the area is If the area is more than 90 square meters, the deed tax will be levied at a reduced rate of 1.5%.

(2) If an individual purchases a second improved house for a family with an area of ??90 square meters or less, the deed tax will be reduced by 1%. The deed tax is levied at a tax rate; if the area is more than 90 square meters, the deed tax is levied at a reduced rate of 2%. The second improved house for a family refers to the second house purchased by a family that already owns a house... 3. Regarding the scope of implementation, Beijing, Shanghai, Guangzhou, and Shenzhen will not implement the deed tax preferential policy and the business tax preferential policy in Article 2 of Article 1 of this Notice for the time being. The business tax policy on personal housing transfer in the above cities will still be in accordance with the Ministry of Finance and National Taxation The General Administration’s Notice on Adjusting Business Tax Policies for Personal Housing Transfers (Finance and Taxation [2015] No. 39) shall be implemented. All provisions of this notice shall apply to other areas outside the above-mentioned cities.

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