买房卖房必看！住房交易税收知识你要知道

Group 1 - The article discusses tax exemptions for individuals transferring their self-used housing for over five years, specifically for the family's only home [3] - For individuals purchasing their first home, a reduced deed tax rate of 1% applies for properties under 140 square meters, while a rate of 1.5% applies for properties above that size [3] - For the second home, the tax rate is reduced to 1% for properties under 140 square meters and 2% for those above [3] - The tax rate for the third home and beyond is set at 3% [3] Group 2 - Taxpayers must submit proof of family member information and a written inquiry result regarding their housing situation from the local real estate management department to enjoy tax benefits [3] - If information sharing conditions are met, taxpayers can authorize the tax authority to obtain relevant information through shared channels [3] - In cases where information sharing is not possible, taxpayers must submit a "Tax Proof Commitment" and bear legal responsibility for the truthfulness of their commitments [3] Group 3 - The article warns about the risks associated with developers and intermediaries collecting and handling deed taxes, including financial, legal, information, and rights risks [3] - Specific risks include the potential misappropriation of tax payments, legal liabilities for tax evasion, information leaks, and missing out on tax benefits [3] - It emphasizes that self-reporting of deed tax is the safest approach [3]