Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the production price when the property right of real estate (land, house) changes. The deed tax charge for the first and second suites does not enjoy the preferential deed tax policy when buying the second suite according to the state regulations. The deed tax for the second suite is charged according to the regulations and paid within a limited time. In other words, when you buy a house and sign a contract, you will only issue a tax payment certificate after the relevant departments have collected the relevant taxes and fees, and then you can register the change of ownership of the house and land, that is, you can only accept the ownership of the house in your name after paying the taxes and fees. 1. Suppose you buy a second suite of 80 square meters, with a total price of 1.2 million yuan. Then the original deed tax is implemented according to 3%, which is 36,000 yuan; After the New Deal, it will be implemented according to 1%, as long as 1.2 million is paid, thus saving 24,000 yuan; 2. Suppose you buy a second suite of 1 10 square meters, with a total price of 2 million. The original deed tax is 3%, namely 60,000 yuan; The deed tax of the New Deal is implemented at 2%. As long as you pay 40 thousand, you save 20 thousand 3. Suppose you buy a second suite of 150 square meters with a total price of 5 million yuan, and the original deed tax is 3%, that is,150,000 yuan; The deed tax of the New Deal is implemented according to 2%, as long as 65,438+10,000 yuan is paid, thus saving 50,000 yuan. 2. What is the transaction tax for selling the second suite? 1. The transaction tax for selling the second suite includes personal income tax. The exact amount depends on the total price of the second suite (1) Payer: Seller. (2) Collection standard: individual income tax = total house price × 1% or difference × 20%; Exemption: the real estate license (deed tax invoice) has a date of 5 years and is the only house in the family. 2. The transaction tax for selling the second suite also includes deed tax. (1) Payer: Buyer. (2) collection standards. (1) ordinary residential and family-only housing, with an area of ≤90 square meters, and the deed tax is 65438+ 0% of the house price; 90 square meters ≤ 144 square meters, and the deed tax rate is 65438+ 0.5% of the house price; The apartment area is > 144 square meters, and the deed tax is 3% of the house price. ② For non-ordinary houses, non-family-specific houses and commercial investment properties (shops, office buildings, business apartments, etc.). ), the deed tax is 3% of the total house price. Exemption: None. Third, whether buying a house across provinces is considered as a second suite According to the new regulations, the following situations will be recognized as a second suite: 1. The borrower applied for a loan to buy a house for the first time. For example, in the housing registration information system (including the pre-sale contract registration and filing system) where the house to be purchased is located, the family has registered one (or more) sets of houses; 2. The borrower has used the loan to purchase more than 1 house (inclusive) and applied for the loan to purchase the house; 3. The lender is convinced that the borrower's family already owns a house (or more) through due diligence in the form of credit record inquiry, face-to-face test and interview (home visit when necessary). Therefore, buying a house across provinces counts as two suites.