一次说清，个人购买住房契税那些事~

Group 1 - The article discusses the tax rates for purchasing residential properties in different scenarios, including the first, second, and third homes, with specific tax rates applied based on the size of the property [4][7]. - For the purchase of a family's only home, a tax rate of 1% is applied for properties up to 140 square meters, and 1.5% for properties larger than 140 square meters [4]. - When purchasing a second home, the tax rate is 1% for properties up to 140 square meters and 2% for those larger than 140 square meters [4]. - The tax rate for purchasing a third home or more is set at 3%, regardless of the property's size [4]. Group 2 - The article outlines two scenarios in which taxpayers can apply for a tax refund after paying the deed tax [4]. - The first scenario allows for a refund if the property transfer contract is invalid or revoked before the registration of property rights [4]. - The second scenario includes cases where a court ruling or arbitration leads to the invalidation of the property transfer, allowing the taxpayer to reclaim the tax paid [4].