(1) For residential buildings equipped with elevators, real estate development enterprises shall pay 4% of the cost price per square meter of construction area; For houses without elevators, real estate development enterprises shall pay 3% of the construction area per square meter.
(2) For residential buildings equipped with elevators, the purchaser shall pay 3% of the cost price per square meter of construction area; For houses without elevators, the purchaser shall pay 2% of the cost price per square meter of construction area.