1. deed tax on new house: if the house is an ordinary house below 90 square meters and belongs to the only family house, the deed tax will be levied at the reduced rate of 1.5%; If the house is more than 90 square meters (inclusive), the ordinary house above 144 square meters (inclusive) will be adjusted to 1.5%, which is non-residential. Usually the deed tax is paid together with the down payment, and the developer collects it. After paying the relevant fees, the developer will issue a formal purchase invoice;

2. Deed tax for second-hand houses: The standard for houses is to pay 3% or 1.5% or 1% of the total house price, and the specific proportion of each house should be determined according to relevant national policies, purchase time, unit price, purchase area and whether it is 1 purchase. Non-residential houses shall be paid at 3% of the total house price.

3, enjoy the deed tax relief of ordinary housing should also meet the following three conditions:

(1) The plot ratio of residential buildings is above 1.0;

(2) The single building area is less than 144 square meters or the interior area is less than 120 square meters;

(3) If the actual transaction price is lower than 1.2 times the average transaction price of commercial housing with the same level of land, the deed tax collection standard is below 90 square meters, between 90- 144 square meters and above 144 square meters. The second and third suites do not enjoy the preferential deed tax policy. Generally, it is twice the deed tax of the first set of housing, that is, 3-4%.

The only house in a family is not necessarily the first suite. For example, if you buy a house and sell it, you can buy a second suite.

People's Republic of China (PRC) deed tax law

Article 3 The deed tax rate is 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the People's Congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.

Article 4 Tax basis for deed tax:

(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency and physical objects to be delivered and other economic benefits;

(two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices;

(3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale.

If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

Notice on the deed tax policy for the first purchase of ordinary housing

Article 1 If an individual purchases an ordinary house of 90 square meters or less for the first time, the deed tax rate will be temporarily reduced to 1%. The first purchase certificate is issued by the housing construction department of the county (district) where the house is located.

Notice on adjusting the preferential policies of deed tax and personal income tax on real estate transactions

Article 1 Deed tax policy

(a) for individuals to buy ordinary housing, and the housing belongs to the family (members include buyers, spouses 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 the reduced rate of 1%.

The tax collection organ shall inquire about the taxpayer's deed tax payment record; If there is no record or record but there is doubt, according to the taxpayer's application or authorization, the real estate administrative department will query the taxpayer's family housing registration record through the housing registration information system and issue a written query result. Due to local conditions temporarily unable to provide family housing registration query results, the taxpayer shall submit a written credit guarantee for the actual number of family housing units to the tax authorities. If the letter of good faith is false, it is a false tax return, which shall be handled in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

Specific operational measures shall be formulated by the competent departments of finance, taxation and real estate of all provinces, autonomous regions and municipalities directly under the Central Government.

(two) ordinary housing purchased by individuals who do not meet the above requirements shall not enjoy the above preferential policies.