1. Deed tax refers to a behavior tax that the state collects from the owner of the house at one time according to a certain proportion of the contract signed by both parties and the price when the ownership of the land and the house is transferred.

2. If the first suite individual purchases ordinary housing, which belongs to family housing, and the area of the purchased ordinary commodity housing is 90 square meters or less, the deed tax shall be paid at 1%.

3. If an individual purchases an ordinary house with an area of 90 square meters to 144 square meters, the deed tax will be levied at half, so the deed tax will be paid at 1.5%; If the residential area exceeds 144 square meters, the deed tax shall be paid at 3%.

4. If you buy non-ordinary houses, two or more houses, and commercial houses such as shops and office buildings, the deed tax will be paid at 3%, and there is no reduction or exemption.

5. Article 32 of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration stipulates that if a taxpayer fails to pay taxes within the prescribed time limit and a withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay taxes within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the time when the tax payment is exceeded.