The old house you want to sell depends on who you sell it to;
(1) If the object just bought the first suite: deed tax =360000* 1%=3600 yuan;
(2) If the object purchases two suites or more: deed tax = 360,000 * 3% = 1.08 million yuan.
According to Article 3 of Regulations on the Collection of Deed Tax in Shandong Province (Order No.91of Shandong Provincial People's Government), the deed tax rate is 3%. Therefore, 3% is the legal tax rate of deed tax in Shandong Province.
According to the first paragraph of Article 1 of the Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting the Deed Tax and Personal Income Tax Preferential Policies in Real Estate Transactions, if an individual purchases an ordinary house and the house belongs to the only family (including the purchaser, spouse and minor children, the same below), the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax will be levied at a reduced rate of 1%, and the second paragraph "Ordinary houses purchased by individuals do not enjoy the above preferential policies".
In other words, the second house can not enjoy the preferential deed tax policy, and it is paid in full according to the deed tax rate of 3% stipulated by Shandong Province. The tax rate of house price is 360,000 *3%, which is the deed tax payable.