The deed tax is divided into the first set or the second set: the first set, with an area less than or equal to 90 square meters,1%; Area greater than 90 square meters and less than or equal to 140 square meters, 1.5%, area greater than 140 square meters, 3%; 3% business tax should be paid for both sets, depending on whether they have reached the age of five years. Ordinary or non-ordinary houses: 1. Ordinary houses shall be exempted after five years; 2. More than five years, non-ordinary residence, with a difference of 5.6%; 3. Less than five years, no matter what residence is full, 5.6% tax: 1. It will be exempted after five years; 2. Less than five years or 20% of the total price difference (full amount = online signing price = transfer guide price * room area; Price difference = online signing price-original purchase price) (ordinary residence: the area is less than or equal to140m2, and the transfer guide price is less than the chain ratio coefficient).