Tax Benefits for Home Purchases - The article discusses tax benefits for individuals purchasing their only family home, where the tax rate for properties of 140 square meters or less is reduced to 1% [2] - For individuals purchasing a second family home, the tax rate is reduced to 2% for properties of 140 square meters or less [2] - The calculation formula for the deed tax is provided: Deed Tax = Tax Base × Applicable Tax Rate [2] Application Process for Tax Benefits - Taxpayers wishing to apply for tax benefits must submit family member information and a written inquiry result regarding their housing situation from the local real estate management department [4] - If information sharing conditions are met, taxpayers can authorize the tax authority to obtain relevant information through shared data [4] - In cases where information sharing is not possible, taxpayers can use a commitment system to submit a "Tax Proof Commitment Letter" and bear legal responsibility for the truthfulness of their commitments [4] Other Tax Considerations - The article mentions that there is a temporary exemption from stamp duty for individuals purchasing housing [5]