1. If an individual purchases the only family house (family members include the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%. If the product is more than 90 square meters, the deed tax will be levied at the reduced rate of 1.5%.

2. The deed tax will be levied at the reduced rate of 1% for individuals who purchase a second family-improved house with an area of 90 square meters or less, and at the reduced rate of 2% for products over 90 square meters. The second set of improved housing for families refers to the second set of housing purchased by families who already own a set of housing.

3. If a taxpayer applies for tax preference, according to the taxpayer's application or authorization, the real estate department of the place where the house is purchased shall issue a written inquiry result of the taxpayer's family housing situation, and timely transmit the inquiry result and relevant housing information to the tax authorities.

4, temporarily do not have the query conditions and can not provide the family housing query results, the taxpayer shall submit a written credit guarantee for the actual number of family housing to the tax authorities. If the credit guarantee is untrue, it is a false tax return, which shall be handled in accordance with the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management, and the record of dishonesty shall be incorporated into the personal credit information system.

Legal basis: People's Republic of China (PRC) Deed Tax Law Article 1 Where the ownership of land and houses is transferred within the territory of People's Republic of China (PRC), the units and individuals undertaking deed tax shall pay the deed tax in accordance with the provisions of this law.