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].