Legal analysis: 1, deed tax: ordinary residence, less than 90 square meters, deed tax for the first suite 1%, deed tax for the second suite 3%. Ordinary residence, 90m2-140m2, deed tax for the first suite 1.5%, and 3% for the second suite. 140 square meters or more (including 140 square meters), the deed tax for the first suite is 3%, and so is the second suite. 2. Personal income tax: the personal income tax levied on the purchase of the second apartment is 1%. Individuals who transfer their own houses for more than 5 years and are the only houses in the family are exempt from personal income tax. However, those who sell their own houses and buy houses again within one year are not exempt from personal income tax. 3. Business tax: If an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full. Individuals who purchase houses for more than 2 years for external sales shall be exempted from business tax.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.