Therefore, when selling a self-built house, the landlord, that is, the seller, pays the construction business tax. According to the relevant provisions of the current real estate transaction management system, those who fail to pay the relevant taxes and fees for second-hand housing transactions cannot go through the transfer procedures.
Legal basis: Provisional Regulations of the People's Republic of China on Business Tax.
Article 2 The business tax items and rates shall be implemented in accordance with the schedule of business tax items and rates attached to these Regulations.
The adjustment of tax items and tax rates shall be decided by the State Council.
The specific tax rate applicable to taxpayers engaged in the entertainment industry shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in these Regulations.
Article 3 When taxpayers provide taxable services with different tax items (hereinafter referred to as taxable services), transfer intangible assets or sell real estate, they shall separately account for the turnover, transfer amount and sales volume of different tax items (hereinafter referred to as turnover). If the turnover is not accounted for separately, a higher tax rate shall apply.
Article 5 The turnover of taxpayers shall be the total price and other expenses collected by taxpayers for providing taxable services, transferring intangible assets or selling real estate. However, the following exceptions are made:
(1) If the taxpayer subcontracts the contracted transportation business to other units or individuals, the turnover shall be the balance of the total price and other expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals;
(2) If a taxpayer engages in tourism business, the turnover shall be the balance of the total price and extra-price expenses obtained by him after deducting the accommodation fees, meals, transportation fees, tickets for tourist attractions and travel expenses paid to other package tourism enterprises for tourists;
(3) If a taxpayer subcontracts a construction project to other units, the turnover shall be the balance of the total price and other expenses obtained after deducting the subcontracting money paid to other units;
(4) For the business of buying and selling foreign exchange, securities, futures and other financial commodities, the turnover shall be the balance of the selling price minus the buying price;
(five) other circumstances stipulated by the competent departments of finance and taxation of the State Council.