1. If an individual purchases the only family house (family members include the purchaser, spouse and minor children, the same below), and the area does not exceed 90 square meters or less, the deed tax will be levied at the rate of 1%. The deed tax with an area of more than 90 square meters shall be levied at a reduced rate of 1.5%.

2. The deed tax will be levied at a reduced rate of 1% for individuals who purchase a second set of improved housing 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 refers to the second set of housing purchased by a family that already owns a house.

3. If a taxpayer applies for tax preference, according to the taxpayer's application or authorization, the real estate department of 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 a written credit guarantee for the actual number of family housing units to the tax authorities. If the credit guarantee is untrue, 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) on Tax Collection and Management, and the dishonest record shall be included in the personal credit information system.

According to the principle of convenience and high efficiency, the real estate administrative department shall timely issue the written inquiry results of taxpayers' family housing in accordance with the regulations, and the tax authorities shall handle the tax preference application submitted by taxpayers within a limited time.

4, the specific operation measures by the provinces, autonomous regions and municipalities directly under the central government, finance, taxation, real estate departments jointly formulated. Except for Beijing, Shanghai, Guangzhou and Shenzhen, the deed tax provisions of this new deed tax policy are applicable to other regions.

Legal objectivity:

Detailed Rules for the Implementation of Deed Tax Article 15 According to the provisions of Article 6 of the Regulations, the following items shall be reduced or exempted from deed tax:

1. If land and houses are requisitioned and occupied by people's governments at or above the county level, and the ownership of land and houses is recovered, whether the deed tax is reduced or exempted shall be decided by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

2. Taxpayers who use the right to use barren hills, gullies, hills and beaches for agricultural, forestry, animal husbandry and fishery production shall be exempted from deed tax.

3. According to the relevant laws of China and the provisions of bilateral and multilateral treaties or agreements concluded or acceded to by China, foreign embassies, consulates, United Nations agencies in China and their diplomatic representatives, consular officials and other diplomats who should be exempted from taxes may be exempted from deed tax upon confirmation by the Ministry of Foreign Affairs.