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Group 1 - The article discusses the contract tax (契税) in China, which is levied on individuals and entities when the ownership of land and housing is transferred. The standard tax rate in Guangdong Province is 3% [4] - For individuals purchasing their only home, a reduced tax rate of 1% applies for properties with an area of 140 square meters or less, and 1.5% for properties larger than 140 square meters [4] - For second homes, the tax rate is 1% for properties of 140 square meters or less and 2% for those larger than 140 square meters. For third homes and beyond, the standard rate of 3% applies [4] Group 2 - The tax base for the contract tax is determined by the transaction price specified in the transfer contract, including cash and other economic benefits [4] - In cases of land or housing exchanges, the tax base is the price difference between the exchanged properties. For gifts or transfers without a price, the tax authority will assess the market price [4] - If the declared transaction price is significantly lower than the market price without justification, the tax authority will adjust it according to the Tax Collection and Administration Law of the People's Republic of China [4]