What's the difference between the second and third suite taxes?

If there is no purchase restriction, the deed tax for the second suite and the third suite is 3%, and there is no difference in the taxes paid. House transaction taxes and fees vary according to different types of houses.

First-hand housing transaction: deed tax: the deed tax to be paid for the purchase of a new house is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the ordinary commercial housing is halved, that is, 1.5-2.5%.

Maintenance fund: charged by multiplying the construction area by a certain amount. Property management fee: paid after the house is delivered, and the specific grade rate is implemented according to the regulations of the local price department.

Extended data:

The deed tax shall be paid by the buyer according to 3% of the total transaction amount, and the preferential tax rate of 1% can be paid for ordinary houses with the first purchase area less than 90 square meters, and the preferential tax rate of 1.5% can be paid for ordinary houses with the first purchase area greater than 90 square meters (including 90 square meters).

The tax rate is 5.6%, which is paid by the seller. According to the new policy just introduced, ordinary housing with a term of two years is exempted, and non-ordinary housing with a term of two years is levied according to the transaction price difference multiplied by the tax rate. The transaction price difference here refers to the online signing price MINUS the online signing price of the last transaction of this house.

Personal income tax is levied at 20% of the transaction price difference (quite high tax rate) and paid by the seller. The only one who lives over five years old is exempt. The so-called five-year-old only residence is five years, and this house is the only residence of the seller according to the family unit.

Baidu Encyclopedia-Third Suite Policy