At present, there are great disputes about the legal nature of underwriting in academic and practical circles. The main viewpoints are agency theory, sales theory and two-way behavior theory. We believe that in view of the fact that our country's legislation does not stipulate the underwriting of houses, and the relevant judicial interpretations do not classify the nature of underwriting behavior, we should standardize it as a dormant contract in trial practice, fully respect the autonomy of the parties, and determine the rights and obligations of both parties according to the terms of the contract.
For individuals who purchase the only family house (family members include the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%. For individuals who purchase a second set of improved family housing with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. The second set of improved housing for families refers to the second set of housing purchased by families who already own a set of housing.
legal ground
Measures for the administration of commercial housing sales
Article 25 Where a real estate development enterprise entrusts an intermediary service agency to sell commercial housing, the entrusted agency shall be a real estate intermediary service agency established according to law and obtained a business license.
A real estate development enterprise shall conclude a written entrustment contract with the entrusted real estate intermediary service institution, and the entrustment contract shall specify the entrustment period, entrustment authority and the rights and obligations of the client and the client.