Yanglingfang deed tax collection standard

If an individual purchases an ordinary house, and the house belongs to the only house of the family (including the purchaser, spouse and minor children, the same below), the deed tax shall 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 shall be levied at the reduced rate of 1%.

Those who meet the standard of ordinary housing and are the only family housing shall be subject to the above preferential tax rate, and those who do not meet the standard shall be levied at 3%.

For details, please refer to China Finance and Taxation Network: 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 Preferential Policies for Deed Tax and Personal Income Tax in Real Estate Transactions/ntax/apps/laws/index.php/lawtext/laws content? LawSerialNo = 9d 068 c 869 FD 3 e 03 fc 606 EC 297 fcd 00 be & amp； term = % CE % A8 % D2 % BB % D7 % a 1% B7 % BF