20 17 what are the policies for the sale of second homes?

(a) for individuals to buy the only family housing (family members include the purchaser, spouse and minor children, the same below), with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.

(2) Deed tax shall be levied at the reduced rate of 1% for individuals who purchase a second set of improved family housing with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.