契税税率表幅度比例税率， 税率为3%-5% 从2010 年10 月 1 日起，对个人购买家庭唯一住房 ，面积为90平方米及以下的，减按1%的税率 征收契税；面积为90平方米以上的，减按1.5%的税率征收契税。 对个人购买家庭第二套改善性住房，面积为90平方米及以下的，减按1%的税率征收契税；面积为90 平方米以上的，减按2%的税率征收契税。 |
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