Individuals who purchase the only family house (the family scope includes the purchaser, spouse and minor children, the same below) shall be taxed at the rate of 1% if the area is less than 90 square meters, and at the rate of 1+5% if the area is more than 90 square meters. Individuals who purchase a second set of improved family housing with an area of less than 90 square meters are taxed at the rate of 1%, and those with an area of more than 90 square meters are taxed at the rate of 2%. According to the current right tax policy, individual purchases are subject to differentiated tax rates. According to the regulations, if an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%; If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the effective tax rate will be 2%; If the purchased residential unit area exceeds 144 square meters, the deed tax rate is 4%. Purchase non-ordinary houses, more than two houses and commercial investment real estate (shops, office buildings, business apartments, etc.). ) Tax is levied at the rate of 4%. Article 8 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax.