Legal analysis: 1, deed tax is levied at a reduced rate of 1% for individuals who purchase the only family house (the family members include the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%. 2. Deed tax will be levied at a reduced rate of 1% for individuals who purchase a second family improved house with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. The second set of improved housing for families refers to the second set of housing purchased by families who already own a set of housing. 3. If a taxpayer applies for tax preference, according to the taxpayer's application or authorization, the real estate department at the place where the house is purchased shall issue a written inquiry result of the taxpayer's family housing situation, and timely transmit the inquiry result and relevant housing information to the tax authorities. If the inquiry conditions are not available for the time being and the results of family housing inquiry cannot be provided, the taxpayer shall submit to the tax authorities a written credit guarantee for the actual number of family housing. If the credit guarantee is not true, it shall be a false tax return, which shall be handled in accordance with the relevant provisions of the Law of the People's Republic of China on Tax Collection and Administration, and the dishonest record shall be incorporated into the personal credit information system. In accordance with the principle of convenience and high efficiency, the real estate administrative department shall issue the written inquiry results of the taxpayer's family housing in a timely manner in accordance with the regulations, and the tax authorities shall handle the tax preference application submitted by the taxpayer within a limited time.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

The withholding agent must truthfully submit the tax withholding and collecting report form and other relevant materials required by the tax authorities according to the actual needs according to the time limit and contents of the declaration determined by laws and administrative regulations or by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and collection reports, or they may handle the above-mentioned declaration and submission by mail, data message or other means in accordance with regulations.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop levying, overpay, underpay, levy in advance, postpone collection or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be approved in accordance with the provisions of laws and administrative regulations.