New real estate tax policy in 2021: 1. 4% of the deed tax rate is applicable to individual purchase of 144m2 and above housing.
 2. 2% between 90 square meters and 144 square meters purchased by individuals.
 3. If an individual purchases a house for the first time and the building area is less than 90 square meters (including 90 square meters), the deed tax rate is 1%, and the preferential policy remains unchanged.
 4. Although the building area of the house purchased by individuals is less than 90 square meters, the use tax rate of the house purchased for the second time is 2%.
 5. The specific collection standard for the purchase of commercial houses (shops) shall be collected by the provinces, cities, autonomous regions and special administrative regions themselves, but the tax rate shall not be less than 4%.
 Legal basis
 Article 31 of the Law of the People's Republic of China on the Administration of Tax Collection, taxpayers and withholding agents shall pay or remit taxes within the time limit prescribed by laws and administrative regulations or determined by the tax authorities in accordance with laws and administrative regulations.
 If a taxpayer is unable to pay tax on time due to special difficulties, it may postpone the payment of tax with the approval of the state tax bureaus and local tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government, but the maximum period shall not exceed three months.