1. The payment rules for the first suite are as follows: 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 (including 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 (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be 1.5%. 3. If the area of the purchased dwelling exceeds 144 square meters, the deed tax rate is 3%. The payment rules for the second suite and the second suite are as follows: purchase of non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 3%. Three. About the housing maintenance fund: 1. When selling commercial housing, the purchaser and the sales unit shall sign an agreement on the payment of housing maintenance fund, and the purchaser shall pay the housing maintenance fund to the sales unit according to the proportion of 2-3% of the purchase price. 2. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income. 3. The current deposit standard of the first special maintenance fund is: 90 yuan/m2 for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan/m2 for multi-storey buildings (including villas). Article 3 of the Deed Tax Law of People's Republic of China (PRC) has a deed tax rate of 3-5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.