Legal analysis: 1. Purchase of the first suite: the deed tax rate is 1% if the house area is less than 90㎡, and 1.5% if the house area is 0 ㎡.

2. Buy a second suite: if the house area is ≤ 90m2, the deed tax rate is 1%, and if the house area is 0m2, the deed tax rate is 2%.

3. Buy three or more houses and non-houses: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction.

Legal basis: Article 7 of the Measures for the Administration of Special Maintenance Funds for Residential Houses, the owners of commercial houses and non-residential houses shall deposit special maintenance funds for residential houses according to the construction area of their own properties, and the amount of the first special maintenance funds for residential houses shall be 5% to 8% of the cost per square meter of local residential construction and installation projects.