1, the area is less than 90 square meters, and the deed tax of the buyer's first house is 1% of the appraised price.

2. If the area is more than 90 square meters but less than 144 square meters, the first deed tax of the Buyer is 65438+ 0.5% of the appraised price.

3. It is higher than the market guidance price in this region, and the area is greater than or equal to 144 square meters. The buyer is not the deed tax of the first two houses, or the deed tax of more than two houses, which is 3% of the appraised price.

The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract. Taxpayers shall, within 10 days from the date of tax obligation, apply for tax declaration to the deed tax collection authority where the land and house are located, and pay taxes within the time limit approved by the deed tax collection authority.