Legal analysis: The first suite is an individual house with an area of less than 90 square meters, and the deed tax is 0% of the total amount of 65438+. The area of the first suite is more than 90 square meters, and the area below 144 square meters 1.5%. The area of the first suite is greater than 144 square meters, which is calculated as 3% of the total purchase price, and the non-first suite is also calculated as 3%.

Legal basis: "Measures for the Administration of Special Maintenance Funds for Residential Buildings" The owners of commercial houses and non-residential buildings should deposit special maintenance funds for residential buildings according to the construction area of their own properties, and the amount of the first special maintenance funds for residential buildings is 5% to 8% of the cost per square meter of local residential construction and installation projects.