The deed tax shall be paid at 1% of the total price of the first set of ordinary residential property below 90 square meters; For the property with an area of more than 90 but less than 144 square meters, the deed tax is1.5%; /kloc-3% over 0/44 square meters.

The deed tax for non-first ordinary housing, non-ordinary residential property and non-residential property is 3%.

Regions can be adjusted, and some regions will adjust the upper tax rate to 2% and 4%.

1. The owners of commercial housing and non-residential housing shall deposit special housing maintenance funds according to the construction area of their own property, and the amount of the first special housing maintenance funds deposited per square meter of construction area is 5% to 8% of the local housing construction and installation project cost per square meter.

The competent departments of construction (real estate) of the people's governments of municipalities directly under the central government, cities and counties shall, according to local conditions, reasonably determine and announce the amount of the first-phase residential special maintenance fund deposited per square meter of construction area, and make timely adjustments.

2, the sale of public housing, residential special maintenance funds deposited in accordance with the following provisions:

(1) The owner shall deposit the special maintenance fund for the house according to the construction area of the property he owns, and the amount of the first deposit of the special maintenance fund for the house per square meter of construction area is 2% of the local housing reform cost price.

(two) units selling houses shall, in accordance with the proportion of not less than 20% of multi-storey houses and not less than 30% of high-rise houses, draw a one-time special maintenance fund for houses from the sales funds.