According to 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 Preferential Policies for Individual Income Tax on Real Estate Transactions (Caishui [2065438+00] No.94):

First, the first suite payment provisions are as follows:

1. If an individual purchases an ordinary house, and the house is the only house in the family, and the unit area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%;

2. If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be1.5%;

3. If the area of the purchased dwelling exceeds 144 square meters, the deed tax rate is 3%.

Second, the second suite payment provisions are as follows:

Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 3%.

Definition method:

The so-called "first suite" must meet three conditions at the same time: the buyer 18 years old; The house you bought is an ordinary house of 90 square meters or less (ordinary houses of 90 square meters or less enjoy preferential deed tax rate1%); There is no house purchased alone or jointly with others under the name of the purchaser. However, housing purchased with parents, purchased in accordance with the housing reform policy, and acquired through inheritance or demolition and resettlement are excluded.

2065438+On September 30, 2004, the People's Bank of China officially issued the Notice of the People's Bank of China and the Banking Regulatory Commission of China on Further Improving Housing Financial Services, clarifying that families who own/kloc-0 apartments and have settled their corresponding housing loans should apply for loans again to buy ordinary commercial housing and implement the first home loan policy.

Reference to the above contents: Baidu Encyclopedia-First Suite People's Republic of China (PRC) State Taxation Administration of The People's Republic of China-People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development on Adjusting the Deed Tax Personal Income Tax Preferential Policies in Real Estate Transactions