Legal subjectivity:

1. Public maintenance fund; 2. Housing appraisal fee (only for second-hand housing transactions); 3. Deed tax; 4. Stamp duty; 5. Transaction fees; 6. Cost of production; 7. Business tax; 8. Personal income tax; 9. Housing mortgage registration fee (the full amount of the house can be ignored); 1. Down payment for houses (3% for new houses and 4% for second-hand houses). Legal objectivity:

Article 26 of the Urban Real Estate Management Law, if the land use right is acquired by means of transfer for real estate development, the land must be developed according to the land use and the development period agreed in the land use right transfer contract. If the development has not started for one year beyond the date agreed in the transfer contract, a land idle fee equivalent to less than 2% of the transfer fee for land use rights may be levied; If the development has not started for two years, the land use right can be recovered free of charge; However, unless the commencement of development is delayed due to force majeure or the actions of the government and relevant government departments or the preliminary work necessary for the commencement of development.