1. Deed tax will be levied at a reduced rate of 1% for individuals who purchase the only family housing area of 90 square meters or less;

2. If the area exceeds 90 square meters, the deed tax shall be levied at a reduced rate.

3. If an individual purchases 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%.

2. Other taxes and fees that need to be paid for the real estate license.

1. Transaction fee for handling real estate license: 1 residence: 3 yuan/m2; 2 Non-residential: 10 yuan/m2.

2. Registration fee for real estate license: 1 residence: 80 yuan/suite; 2 Non-residential: (1)/kloc-80 yuan/household below 0/00 square meter; (2) below100-500 (including 500) square meters 120 yuan/box; (3) 500- 1500 (including 1500) square meters of 200 yuan/section; (4) 1500-3000 (including 3000) square meters 300 yuan/box; (5) 3000- 10000 (including 10000) square meter 500 yuan/box; (6) 800 yuan, with an area of10000m2.

3. Stamp duty on handling fees of real estate license: Stamp duty: it is divided into stamp duty on "property transfer documents" and stamp duty on "rights and licenses". The property right certificate tax rate for property right transfer is 0.5 ‰, and the tax calculation is based on the amount recorded in the property right certificate, which should be paid by both the buyer and the seller: the property right certificate for property right transfer is subject to the fixed tax rate of 5 yuan/Zhang, and paid by the buyer.

4. Housing ownership certificate fees for real estate licenses.

5. Deed tax for handling fees of real estate license: paid by the purchaser, accounting for 3% of the total house price.

6. Real estate license fee maintenance fund:

(1) For the purchaser who purchases the house without elevator, the deposit shall be made according to 75 yuan/m2 (according to the construction area).

(2) The house with elevator purchased by the purchaser shall be deposited according to 120 yuan/m2 (calculated by construction area).

(3) For commercial housing (including resettlement houses, etc.). If there is no elevator for fixed sale, the purchaser shall deposit it according to 40 yuan/m2 (according to the construction area); For the house with elevator, the purchaser shall deposit it according to 90 yuan/m2 (calculated by construction area).

Third, how to pay the deed tax on buying a house?

1. Deed tax is the tax that the state must pay when buying and selling houses. According to the regulations of the state, the deed tax should be paid to the state for buying and selling houses, and the registration fee for buying and selling villas should be paid to the real estate department at the time of property right transaction. Deed tax and individual tax should be paid to the local tax authorities.

2. According to Article 3 of the Deed Tax Law, the deed tax rate is 3-5%. The applicable tax rate of deed tax in various places is determined by the provincial government in the range of 3-5% according to the actual situation in the region, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.