1. Value-added tax (approximately 5% of the selling price of the house, exempted for two years), paid by the original owner.

2. Personal income tax (20% of the difference in the sale price of the house or 1% of the house price, the family's only home can apply for tax exemption), the original owner pays.

3. Deed tax (1% of the house price for less than 90 square meters, 1.5% of the house price for 90-144 square meters, and 3% of the house price for more than 144 square meters. Relevant preferential procedures should be applied for), and the buyer must pay it.

4. The house transfer registration fee is 80 yuan, which is paid by the buyer.

5. House transfer registration fee (transfer fee, which has been canceled in some areas) (residential 3-4 yuan/square meter, non-residential 10 yuan/square meter), shall be paid by the buyer and seller.

6. Special housing maintenance fund (the deposit amount of the first phase of special maintenance funds is: 60 yuan/square meter for multi-storey residences with less than 7 floors and without elevators; 90 yuan/square meter for multi-storey residences equipped with elevators);

For high-rise and high-rise residential buildings with more than 7 floors, the price is 145 yuan/square meter including 7 floors.

); if the original owner has already handed it over, just transfer it to the buyer's name.

Buyers who have already paid the original owner do not need to pay it, otherwise they must pay it back.

7. Land income fee (1%, 2%, and 15% for housing reform housing, affordable housing, and affordable housing respectively. Commercial housing does not pay this fee).

The original owner pays.