1.20 10 The end time of house deed tax policy is 2010/-20101231,and the date is determined based on the filing date of the commercial housing contract;

Second-hand houses shall be subject to the registration acceptance date. As follows:

Area 1 ordinary house less than 90 square meters: deed tax 2%.

2, 90 square meters-144 square meters of ordinary housing: deed tax 3%.

3. Premium housing with an area exceeding 144 square meters: deed tax: 5.5%.

Two, the sale of ordinary housing business tax, deed tax payment:

(Date confirmation: the same as the benchmark time of the last execution): the date of deed tax payment or the time of obtaining the certificate of commercial housing shall prevail;

Second-hand housing is subject to the time specified in the housing reform contract or certificate.

1, less than five years: business tax: 5.55% of the difference; Or the full 5.55% tax: 30% of the difference or 2% of the full amount.

2. Five years: business tax: none; Individual tax (not unique): 3% of the total amount or 40% of the difference.

3. Those who have lived for more than five years and are the only houses: no business tax, individual tax: 2% of the total amount or 30% of the difference. Overhaul fund and overhaul fund changed to charge according to the construction area, and Xi 'an previously stipulated to pay 2% or 3% of the house price. The new method stipulates that the deposit amount of the first special maintenance fund is: 1, and the multi-storey residence (below 7 floors, no elevator) is: 2. Multi-storey residence (with elevator): 90 yuan/m2; 3. Small high-rise and high-rise residential buildings (above and including 7 floors): 145 yuan/m2.