Legal analysis: calculate and collect according to the tax rate and tax basis stipulated in the Provisional Regulations on Deed Tax in People's Republic of China (PRC); Stamp duty is collected by the tax bureau; And notary fees, attorney fees, property management fees, etc. If the property tax is calculated and paid according to the residual value of the property, the tax rate is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.

Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax.

Article 4 Tax basis for deed tax:

(a) the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are all transaction prices;

(two) the gift of land use rights and the gift of houses shall be approved by the tax authorities with reference to the market price of the sale of land use rights and houses;

(three) the exchange of land use rights and housing is the difference between the exchanged land use rights and housing prices.

If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference between the land use right and the exchange house price is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.

Article 5 The taxable amount of deed tax shall be calculated and collected according to the tax rate stipulated in Article 3 and the tax basis stipulated in Article 4 of these Regulations. Calculation formula of tax payable:

Taxable amount = tax basis × tax rate

The tax payable is calculated in RMB. If the transfer of ownership of land and house is settled in foreign exchange, it shall be calculated by converting the central parity of RMB market exchange rate published by the People's Bank of China on the date when the tax obligation occurs into RMB.