Legal analysis: 1, house deed tax 202 1 New Deal: First, the first house deed tax 202 1 New Deal. For individuals who purchase the only family house (family members include the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%; 2.202 1 new house deed tax policy: 2. 202 1 new house deed tax policy. For individuals who purchase a second set of improved family housing with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; 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; 3.202 1 new housing deed tax policy: Third, the new policy for taxpayers to apply for tax incentives. If a new taxpayer applies for tax preference in the deed tax year of 20021,according to the taxpayer's application or authorization, the real estate department of the place where the house is purchased will 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;

Legal basis: Article 2 of the Deed Tax Law stipulates that the transfer of ownership of land and houses mentioned in this Law refers to the following acts: (1) the transfer of land use rights; (two) the transfer of land use rights, including sale, gift and exchange; (three) the sale, gift and exchange of houses. The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right. Where the ownership of land and houses is transferred by means of fixed-price investment (share purchase), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law. Article 3 of the Deed Tax Law stipulates that 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 of the Deed Tax Law stipulates that the tax basis of deed tax is: (1) the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency to be delivered, the physical object 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.