Legal basis: Article 1 of the Notice on Adjusting Preferential Policies for Deed Tax Business Tax in Real Estate Transactions stipulates: (1) If an individual purchases 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 more than 90 square meters, reduce 1. The deed tax is levied at the rate of 5%. (2) Deed tax shall be levied at the reduced rate of 1% for individuals who purchase a second set of improved family housing with an area of 90 square meters or less; 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. (3) Where a taxpayer applies for tax preference, the real estate administrative department in the place where the house is purchased shall, according to the taxpayer's application or authorization, issue a written inquiry result of the taxpayer's family housing, and timely transmit the inquiry result and relevant housing information to the tax authorities. If the inquiry conditions are not available for the time being and the results of family housing inquiry cannot be provided, the taxpayer shall submit a written credit guarantee for the actual number of family housing units to the tax authorities. If the credit guarantee is untrue, it is a false tax return, which shall be handled in accordance with the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management, and the dishonest record shall be included in the personal credit information system. According to the principle of convenience and high efficiency, the real estate administrative department shall timely issue the written inquiry results of taxpayers' family housing in accordance with the regulations, and the tax authorities shall handle the tax preference application submitted by taxpayers within a limited time. (four) the specific operation measures shall be formulated by the competent departments of finance, taxation and real estate of all provinces, autonomous regions and municipalities directly under the central government. 267。