1. If the first suite is purchased and the transaction area is less than or equal to 90 square meters, the deed tax rate is1%; If the transaction housing area is more than 90 square meters, the deed tax rate will be halved on the original basis, that is, the deed tax rate will be 1.5%.
2. If you buy a second suite: when the transaction area is less than or equal to 90 square meters, the deed tax rate is1%; When the transaction area of the house is more than 90 square meters, the deed tax rate is 2%;
3. If the new house or second-hand house you buy is the third suite or above: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction.
Extended information housing maintenance fund can be used for large and medium-sized repair and renovation projects of the main structure, public parts or public facilities and equipment after the warranty period expires:
① The main load-bearing structure of the house includes foundation, internal and external load-bearing walls, columns, beams, floors and roofs.
(2) Public parts refer to outdoor walls, hallways, staircases, corridors, etc. ;
(3) Public facilities and equipment refer to water supply and drainage pipelines and equipment, distribution cables and equipment, elevators, public lighting, fire-fighting facilities, green spaces, roads, ditches, non-operating parking garages, public sports facilities and other facilities and equipment used by the owners in the houses and related supporting areas.
Refer to Baidu Encyclopedia-Deed Tax