(a) for individuals to buy ordinary housing, and the housing belongs to the family (members include the purchaser, spouse and minor children, the same below), the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax shall be levied at a reduced rate of 1%.

Refer to this document.

For details, please refer to China Finance and Taxation Network: Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting Deed Tax and Personal Income Tax Preferential Policies in Real Estate Transactions/ntax/apps/laws/index.php/lawtext/lawscontent? LawSerialNo=9d068c869fd3e03fc606ec297fcd00be& term=%CE%A8%D2%BB%D7