The plot ratio of deed tax residential quarters is above 1.0 (inclusive), and the single building area is below 140 (inclusive) square meters (increased on the basis of 120 square meters 16.7%), and the actual transaction price is at the same level as 1.2 times. Otherwise, press 3%.

Stamp duty. The Buyer and the Seller each pay 0.05% of the house price.

Business tax. The business tax payable for houses purchased within two years is: transaction price × 5%; Two years later, the business tax will no longer be levied on ordinary houses, and the business tax of 5% of the difference between the bid and the sale will be levied on high-grade houses.

Urban construction tax. 7% business tax

Additional tax on education fees. 3% business tax

Personal income tax. Within 2 years of ordinary residence: {sales revenue-total house purchase-(business tax+urban construction tax+education surcharge+stamp duty) }× 20%; Ordinary residential buildings with more than 2 years (inclusive) but less than 5 years: (sales revenue-total purchase price-stamp duty) × 20%. Sale of public houses: within 5 years, (housing sales income-affordable housing price-land transfer fee-reasonable expenses) × 20%, in which affordable housing price = construction area × 4,000 yuan/m2, and land transfer fee = 1.560 yuan/m2×1%× construction area. Ordinary houses for more than 5 years shall be exempted.