(2) If the land and houses are requisitioned and occupied by the people's governments at or above the county level and the ownership of the land and houses is re-assumed, if the transaction price does not exceed the compensation fees and resettlement subsidies for the land and houses, the deed tax shall be exempted.
(three) urban workers purchase public housing for the first time, and the part within the standard area stipulated by this Municipality shall be exempted from deed tax, and the deed tax shall still be paid according to the regulations. Re-purchasing public housing because the original housing did not reach the standard area stipulated by this Municipality shall be regarded as the first purchase.
(4) Offices (buildings), archives, staff canteens, teaching classrooms (teaching buildings), laboratories (buildings), playgrounds, libraries, canteens, student dormitories, medical clinics, laboratories, inpatient departments, pharmacies, scientific research centers and experimental buildings of state organs, institutions, military units and local governments.
(5) Land and houses for military units to undertake above-ground and underground military command projects, military airports, warehouses, camps, training grounds, test sites, communication, navigation and observation stations, and other land and houses for military facilities determined by the Municipal Finance Bureau and the Municipal Local Taxation Bureau shall be exempted from deed tax.
(six) * * * land and housing ownership analysis, exempt from deed tax.
(7) Taxpayers who use the right to use barren hills, gullies, hills and beaches for agricultural, forestry, animal husbandry and fishery production shall be exempted from deed tax.
(8) Foreign diplomatic missions in Beijing, United Nations agencies in Beijing and diplomats who should be exempted from taxes according to law may be exempted from deed tax upon confirmation by the Ministry of Foreign Affairs.
Other projects stipulated by the Ministry of Finance to reduce deed tax shall be implemented in accordance with the provisions of the Ministry of Finance.