1. Purchase of the first suite: if the house area is ≤9_, the deed tax rate is 1%; If the housing area >; 9_, deed tax rate is 1.5%.

2. Buy a second suite: if the house area is ≤9_, the deed tax rate is 1%; If the housing area >; 9_, the deed tax rate is 2%.

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

1. Tax refund means that for some reason, the tax authorities return the tax paid to the original taxpayer according to the prescribed procedures. Mainly includes:

(1) Multiple symptoms due to work errors.

(2) Policy tax refund. Due to changes in tax policy.

(3) tax refund for other reasons. Tax Refund Procedure: Taxpayers apply for tax refund to the tax authorities, which will handle it according to different situations after examination and approval.

Baidu knows

2. Where to inquire about the deed tax refund

1. Users can download the personal income tax APP, then enter personal information and log in to the homepage.

2. Users need to find and click the annual summary of comprehensive income on the home page

3. Then, in the jumped page, click the declaration details in the prompt box, and then click Completed on the next page.

4. The user can find the annual consolidated income of XX, and finally find the tax refund record to query the details of the deed tax refund progress.

Legal basis

Measures for the Administration of Special Maintenance Funds for Residential Buildings

Article 7 The owners of commercial houses and non-residential houses shall deposit special maintenance funds for residential buildings according to the construction area of the property they own, and the amount of the first special maintenance funds for residential buildings deposited per square meter of construction area shall be 5% to 8% of the construction and installation cost of local residential buildings per square meter.

the competent departments of construction (real estate) of the people's governments of municipalities directly under the central government, cities and counties shall, according to the local conditions, reasonably determine and announce the amount of the first-phase residential special maintenance fund deposited per square meter of construction area, and make timely adjustments.

Article 8 Where a public house is sold, the special maintenance fund for the house shall be deposited in accordance with the following provisions:

(1) The owner shall deposit the special maintenance fund for the house according to the construction area of the property he owns, and the amount of the first special maintenance fund for the house shall be 2% of the local housing reform cost per square meter of construction area.

(2) The selling unit shall withdraw the special maintenance fund for the house in one lump sum according to the price of not less than 2% for multi-storey houses and not less than 3% for high-rise houses.