1. If the residential houses on the allocated land are transferred in complete sets, the land transfer fee shall be temporarily paid at 1% of the house transaction price.
If the purchased public housing and affordable housing are transferred, the land transfer fee shall be paid at 1% of the market transaction price. Among them: the purchased public housing (reformed housing) shall pay the price equivalent to the land transfer fee according to 1% of the cost price of housing reform in the current year of listing.
2. Housing (commerce, finance, catering, entertainment, office, etc.). If the land is allocated for non-residential purposes, it will be transferred in sets, and the land transfer fee will be paid temporarily at 3% of the transaction price of the house. When the tax authorities collect deed tax, if the transaction price of the house is lower than the taxable value, it shall be determined according to the deed tax in the taxable value.