Ministry of Finance? People's Republic of China (PRC) State Taxation Administration of The People's Republic of China? Notice of the Ministry of Housing and Urban-Rural Development on Adjusting Preferential Policies for Deed Tax Business Tax in Real Estate Transactions (Caishui [2065438+06] No.23);

I deed tax policy

(a) for individuals to buy the only family housing (family members include the purchaser, spouse and minor children, the same below), 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 over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.

(2) Deed tax shall be levied at the reduced rate of 1% for individuals who purchase a second set of improved family housing with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.

The second set of improved housing for families refers to the second set of housing purchased by families who already own a set of housing.

Commercial housing should establish a housing maintenance fund and raise it according to regulations:

(1) The house seller shall pay the house maintenance fund in one lump sum at 3% of the cost price of multi-storey building area and 4% of the cost price of high-rise building area.

(2) The purchaser shall pay the housing maintenance fund in the first phase at 2.5% of the construction area cost of multi-storey buildings and 3% of the construction area cost of high-rise buildings.

(3) The house occupied or rented by the development unit shall be paid according to the construction area of the house occupied or rented in accordance with the provisions in Items (1) and (2) of this paragraph.