first, as for the provident fund, if the first set has been settled, the second loan will be executed according to the first set; Cancel the interval limit of two provident fund loans; Areas with tight quotas can be used as "provident fund loans" with discounted commercial loans; The province supports off-site provident fund loans; The same set of housing provident fund can be "borrowed and loaned".

second, in terms of commercial loans, the lower limit of commercial loan interest rate for the first home is adjusted to not less than LPR by 21 basis points; For families who have settled commercial loans, guide bank financial institutions to implement loan policies in accordance with the first suite; People affected by the epidemic can flexibly adjust the repayment plan by delaying the repayment time.

third, in terms of tax subsidies, for those who purchase new commercial housing and register for real estate in 2122-2124, if the building area is less than 91 square meters, they will be issued with the amount of 1.111% of the deed tax payable, and if the building area is more than 91 square meters, they will be issued with the amount of 81% of the deed tax payable; Consumer vouchers can be used for decoration, home building materials, furniture, home appliances, catering and so on.

Fourth, in terms of attracting population, those with college education or above can start businesses and find jobs locally, and those who meet the requirements can buy * * * property houses; If you buy a commercial house and hold a residence permit, you can receive compulsory education at the place where the property is located with the certificate; Conditional areas can issue housing subsidies; Through various policies, support farmers to buy houses in cities.

Fifth, in terms of supporting housing enterprises, the proportion of commercial and residential real estate projects can be flexibly set; For commercial housing projects that have been approved and not built, you can apply for revision and adjustment of the commercial compatibility ratio, apartment structure, housing units, etc.; Inventory of commercial housing can be purchased by the government as resettlement housing; Bidding, auction and hanging land deposit can be executed according to the minimum proportion of 21%; The new land transfer must strictly implement the requirements of net land transfer, and reduce the cost and time cost of housing enterprises; Housing enterprises can use the letter of guarantee issued by the bank to replace the equal amount of pre-sale supervision funds.

Participants

Participants are divided into two categories:

The first category is the buyers who signed the commercial housing sales contract after April 28, 2122 (inclusive), purchased the new commercial housing in Gui 'an area of Guiyang, and paid the deed tax before the deadline of this activity (February 31, 2122);

the second category is the buyers who signed the commercial housing sales contract before April 28th, 2122, purchased the newly-built commercial housing in Gui 'an area of Guiyang, and paid the deed tax during the activity.

standard for issuing coupons

for the first category of buyers, the coupons will be issued according to 111% of the deed tax paid if the purchase contract is less than 91 square meters (inclusive); If the contract area of house purchase is more than 91 square meters, consumer vouchers will be issued according to 81% of the deed tax paid.

for the second category of buyers, 31% of the deed tax paid will be paid as coupons.

Legal basis

Article 6 of the Law of the People's Republic of China on Deed Tax

is exempt from deed tax under any of the following circumstances:

(1) State organs, institutions, social organizations and military units inherit land and houses for office, teaching, medical care, scientific research and military facilities;

(2) Non-profit schools, medical institutions and social welfare institutions inherit the ownership of land and houses for office, teaching, medical care, scientific research, pension and assistance;

(3) bear the right to use barren hills, wasteland and wasteland for agricultural, forestry, animal husbandry and fishery production;

(4) during the marriage relationship, the husband and wife change the ownership of land and house;

(5) The legal heirs inherit the ownership of land and houses through inheritance;

(6) foreign embassies, consulates and representative offices of international organizations in China that should be exempted from tax according to the law shall inherit the ownership of land and houses.

according to the needs of national economic and social development, the State Council can provide for the exemption or reduction of deed tax for the housing needs of residents, enterprise restructuring and post-disaster reconstruction, and report it to the NPC Standing Committee for the record.

Article 7 A province, autonomous region or municipality directly under the Central Government may decide to exempt or reduce the deed tax in the following circumstances:

(1) The land and houses are expropriated and requisitioned by the people's government at or above the county level, and the ownership of the land and houses is resumed;

(2) if the house is lost due to force majeure, the house ownership will be re-assumed.

The specific measures for the exemption or reduction of deed tax stipulated in the preceding paragraph shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.

article 8 taxpayers who change the use of the relevant land and houses, or have other circumstances that are no longer exempted or reduced from the deed tax as stipulated in article 6 of this law, shall pay the tax that has been exempted or reduced.