1. First of all, the calculation formula of the housing urban construction fund that the seller needs to pay is the housing transaction price × the ratio of the housing urban construction fund.

2. Secondly, the calculation formula of the housing urban construction fund that the buyer needs to bear is housing transaction price × housing urban construction fund ratio /2.

3. Finally, in the housing transaction, both the buyer and the seller need to bear part of the housing urban construction funds, so the buyer needs to bear half of the housing urban construction funds that the seller needs to pay.