1. If an individual sells a house that has been purchased for less than 2 years, he shall pay the full value-added tax at the rate of 5%;

2, individuals will buy more than 2 years (including 2 years) of non-ordinary housing sales, sales revenue minus the purchase price of housing after the difference in accordance with the tax rate of 5% to pay value-added tax;

3, individuals will buy more than 2 years (including 2 years) of ordinary housing sales, exempt from value-added tax.