1. In 2022, the new levy standard of deed tax on house purchase is 3% to 5%. Of course, the specific collection standards should be determined according to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and the differential tax rates should be determined for the ownership transfer of different subjects, regions and types of housing.
 2. For the transfer of property ownership between husband and wife, if the husband and wife transfer the ownership of land and house during the marriage relationship, the deed tax shall be exempted. However, if you want to transfer the house to your children, you still have to pay the transfer fee, while if your children inherit the house property, you don't need to pay the transfer fee.
 Legal basis
 Article 1 of the New Policy of the People's Republic of China on Real Estate Deed Tax: 1. The deed tax shall be levied at a reduced rate of 1% for individuals who purchase a family's only house with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 1.5%. 2. For individuals who purchase the second family improvement housing with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. The second set of family improvement housing refers to the second set of family housing purchased by the family who has already owned one set of housing. 3. If a taxpayer applies for tax preference, according to the application or authorization of the taxpayer, the real estate department in charge of the place where the house is purchased shall issue a written inquiry result of the taxpayer's family housing situation, and timely transmit the inquiry result and relevant housing information to the tax authority. If the taxpayer does not meet the query conditions for the time being and is unable to provide the family housing query results, the taxpayer shall submit to the tax authority a written integrity guarantee for the actual number of family housing units. If the integrity guarantee is false, it is a false tax declaration, which shall be handled in accordance with the relevant provisions of the Tax Collection Administration Law of the People's Republic of China, and the dishonesty records shall be included in the personal credit information system. In accordance with the principle of convenience and efficiency, the competent real estate department shall timely issue the written inquiry results of the taxpayer's family housing situation as required, and the tax authority shall settle the tax preference application submitted by the taxpayer within a time limit. 4. The specific operational measures shall be jointly formulated by the competent departments of finance, taxation and real estate of all provinces, autonomous regions and municipalities directly under the Central Government. Except that Beijing, Shanghai, Guangzhou and Shenzhen temporarily do not implement Item 2 of Article 1 of the new deed tax policy, the latest real estate deed tax policy in 2020 of this policy applies to other regions.