In 2022, the latest deed tax policy for the second house is 1, and the deed tax for the second house will be reduced from 3% to 1%. Regarding the deed tax policy, the New Deal pointed out that since February 22, if you buy the only house in your family with a total area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the total area exceeds 90 square meters, the real estate deed tax will be levied at a reduced rate of 1.5%. I purchase a second set of improved housing with a total area of 90 square meters or less, and the property deed tax is levied at a reduced rate of 1%; If the total area exceeds 90 square meters, the real estate deed tax shall be levied at a reduced rate of 2%. 2. The New Deal no longer mentions "ordinary housing". The New Deal specifically pointed out that the second improved housing for families refers to the second housing purchased by families who already have a house. 3. All housing sales for more than 2 years are exempt from business tax. Regarding the current business tax policy, the New Deal pointed out that if I buy a house that has not been opened to the public for two years, the business tax will be levied in full; The purchase of housing that has been open to the outside world for more than 2 years (including 2 years) is exempt from business tax. 4. The New Deal once again avoided the first-tier cities. The New Deal specifically pointed out that Beijing, Shanghai, Guangzhou and Shenzhen will not implement the preferential deed tax policy in Item 2 of Article 1 and the preferential business tax policy in Article 2 of this Notice for the time being, and the current business tax policy for individual housing transfer in the above-mentioned big cities is still implemented in accordance with the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Adjusting the Current Business Tax Policy for Individual Housing Transfer (Caishuizi [2015] No.39). The above is the content of the latest deed tax policy for the second home in 2022, and I hope it will help you.