Group 1 - The article discusses the new housing transaction deed tax policy, which reduces the tax rate for individuals purchasing their only family home to 1% for properties up to 140 square meters and 1.5% for properties over 140 square meters [4] - For individuals purchasing a second family home, the tax rate is reduced to 1% for properties up to 140 square meters and 2% for properties over 140 square meters [4] - The definition of a second family home is clarified as a property purchased by a family that already owns one home [4] Group 2 - Taxpayers wishing to enjoy the tax benefits must submit proof of family member information and a written inquiry result regarding their housing situation from the local real estate management department to the tax authority [6] - The policy is based on the announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development, effective from December 1, 2024, which also abolishes previous tax policies [8]

Group 1 - The article discusses the key tax policies related to home purchases and exchanges, emphasizing the importance of understanding these regulations for both first-time buyers and those looking to swap homes [3][4]. - For the purchase of a unique family home (140 square meters or less), a reduced tax rate of 1% applies; for homes larger than 140 square meters, the rate is 1.5% [3]. - For the second home purchase, the tax rate is also reduced to 1% for homes 140 square meters or less, and 2% for those larger than 140 square meters [4]. Group 2 - Taxpayers must submit proof of family member information and a written query result regarding their housing situation from the local real estate management department to enjoy tax benefits [6]. - In cases of home exchanges where the prices are equal, the tax basis is zero; if the prices differ, the tax is based on the price difference paid by the party making the additional payment [7]. - When purchasing a fully furnished home, the tax basis includes the cost of renovations, meaning the total price stated in the contract is used for tax calculations [8]. Group 3 - Taxpayers are required to pay the deed tax before applying for property rights registration, as the tax authority must issue a tax payment certificate prior to the registration process [9][10].