(a) Jian 'an link According to the relevant provisions of the invoice management method, the collection management method and the integrated management of housing, the self-built link of housing needs to obtain the invoice issued by the labor service provider or the construction party, and the business window of the government affairs center handles the tax-related and registration procedures of real estate with the obtained invoice. Value-added tax: the invoice amount issued by the construction party is based on the fact that the building cost of brick-concrete structure is not less than 8 yuan /m2 and the building cost of frame structure is not less than 1,2 yuan /m2, and the levy rate is 3%; Stamp duty: consistent with the tax basis of value-added tax, stamp duty is calculated and paid according to the tax item of "construction and installation project contract" with the tax rate of .3%; Water conservancy construction fund: consistent with the tax basis of value-added tax, with the rate of .6%; Urban construction tax, education surcharge and local education surcharge: 7%, 3% and 2% of the actual value-added tax are calculated and paid respectively. (2) Value-added tax in the transfer of real estate: value-added tax is calculated and paid at 5% of the tax-free price of real estate when individuals transfer self-built houses; Urban construction tax, education surcharge and local education surcharge: 7%, 3% and 2% of the paid-in value-added tax are calculated and paid respectively; Land value-added tax: 5% of the tax-free price for ordinary houses and 6% of the tax-free price for non-ordinary houses are approved and calculated; Personal income tax: personal income tax is calculated and paid according to 1% of the tax-free price of real estate; Stamp duty: .5% of the tax-free price of real estate is calculated and paid according to the tax item of "property right transfer document"; Water conservancy construction fund: .6% of the tax-free price of real estate is calculated and paid to the water conservancy construction fund.