According to the regulations, under the current deed tax policy, individual purchases are subject to differentiated tax rates.

Deed tax collection standard:

1. If an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters, the deed tax shall be executed according to 1%;

2. If the apartment area is 90 square meters to 144 square meters, the tax rate will be halved, that is, the actual tax rate will be 2%;

3. If the unit area of the purchased house exceeds 144 square meters, the deed tax rate is 4%;

4. The purchase of non-ordinary houses, two or more houses and commercial investment properties are taxed at the rate of 4%.

The information that should be carried is:

1, commercial housing sales contract (cover, page 1-7, the page where the contract was signed);

2. Buy or receive;

3. Individuals need to provide household registration books, entrusted agents need to provide household registration books of owners and managers, and units need to provide business licenses for tax payment;

4, the measured report or the measured floor plan of the house;

Remarks: Approval form and proof of purchase are required for affordable housing.