Recently, Professor Li plans to sell an old house that has lived for 5 years and buy a larger new house. After many understanding, Professor Li learned that in the process of housing purchase, individuals should pay stamp duty and other taxes and taxes. According to the Interim Regulations on deed tax, the deed tax is generally paid by 3% to 5% of the purchase price, and the specific tax rate is determined by the provinces, autonomous regions and municipalities directly under the central government within this range. At the same time, the tax law also stipulates that: 1, from November 29, 2000, the urban workers will purchase public housing for the first time in accordance with the regulations, and be exempted from the deed tax; 2, exchange the houses with each other, and levy the deed tax at the price differential of the house, and be exempted from the deed tax when the exchange price is equal. Therefore, if taxpayers make full use of the above two preferential tax policies, making reasonable use of the way of changing houses can save deed tax, that is, people who buy the "first purchase of public housing exemption from deed tax" policy purchase the house they want to buy, and then exchange it with their own housing and that person. In this way, when buying a house, it can be exempted from the deed tax, and the debit tax should be paid according to the difference of the house price in exchange so as to reduce the tax burden of the deed tax. But such operations must have two basic prerequisites: finding familiar, reliable and consistent with the "first purchase of public housing conditions" of the housing exchange; the house that I want to buy is also a public housing, and the exchange room is also eligible to buy. Most of these situations happen when the same unit adjusts housing and houses. Professor Li just had the above prerequisites for the planning. Prof. Li's residence is a public housing that has been purchased for property rights. It has lived for 5 years, covering an area of about 80 square meters and is worth about 300 thousand yuan. The housing he wants to buy is also a new public housing unit with an area of 120 square meters and a value of about 600 thousand yuan. If Professor Li directly buys the new house, because it does not belong to the first purchase, he can not enjoy the preferential tax exemption from the deed tax, and the deed tax is 30 thousand yuan (the local deed tax rate is 5%). Professor Li understands that Professor Wang is also eligible to buy a new house with an area of 120 square meters. So, Professor Li found Mr. Wang, and put forward a plan: to buy a new house in the name of Mr. Wang, and the funds needed are provided by Professor Li. After the new house is bought, the two sides will exchange again. Professor Li's house is calculated at 300 thousand yuan, and Professor Wang pays 200 thousand yuan deposit to Professor Li, and the less than 100 thousand yuan is the loan to Professor Lee, which is free of interest. Through such an arrangement, Professor Li can get his favorite housing. Mr. Wang has solved the problem of insufficient funds for housing. Most importantly, Professor Lee only needs to pay 15 thousand yuan for the house price difference of 300 thousand yuan, which is 15 thousand yuan more than his own direct purchase of new houses. Mr. Wang accepted the plan, and further suggested that after exchanging housing with Professor Lee, he needed to decorate the old house. If the decoration was done before the exchange, it could increase the value of the house and further reduce the difference between the old house and the new house. Assuming that the decoration cost is 100 thousand yuan, the value of the old house is increased to 400 thousand yuan. Professor Li only needs to pay 10 thousand yuan by the difference of 200 thousand yuan, which can save 20 thousand yuan in taxes. In the above example, Professor Li skillfully used the preferential tax policy to lighten the tax burden. The above exchange method is more favorable to Professor Li, but in some cases, it should be operated in the opposite way. Taxpayers should analyze the specific problems in operation and pay attention to the relevant policies and regulations. Wei