1. If an individual purchases an ordinary house, and the house belongs to the only house of the family (including the purchaser, spouse and minor children, the same below), the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax will be levied at a reduced rate of 1%, and the flat deed tax for 90 square meters-144 will be 1.5%, and 144 square meters and above will be 3%. Buying a house in Xi 'an from other places can't provide 3% deed tax without real estate license.
2. overhaul fund is also called maintenance fund. Different regions have their own terms on the scope of use of maintenance fund, but they are all based on the detailed terms formulated in the Measures for the Administration of Residential Special Maintenance Fund issued by the Ministry of Construction and the Ministry of Finance in February 2008.
3. Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.