1, the construction area is less than 90 square meters, and it is the first time to buy a house in the same area, and the rural hukou is exempt from deed tax; Second, the construction area is between 90- 140 square meters, and the deed tax 1.5%, regardless of urban hukou or rural hukou; Three, the construction area is less than 90 square meters, the first purchase, urban hukou, deed tax1%; Fourth: The deed tax in the following cases is 3%. 2. 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.

Legal objectivity:

Article 9 of People's Republic of China (PRC) Deed Tax Law * * * 68 Deed tax obligation occurs on the day when the taxpayer signs the land and house ownership transfer contract, or the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract. Tenth taxpayers should declare and pay the deed tax before going through the registration formalities of land and house ownership according to law.