Legal analysis: The house-for-house policy of house replacement is a way to change the living environment, and in the process of replacement, the buyer and the seller provide a two-way service, that is, when the wedding ceremony of the replacement is in progress, sales at the same time. According to the tax policy of house replacement, according to the regulations, if the exchange prices are equal, the deed tax can be exempted. In addition to the deed tax, exchanging a house for a house also needs to pay low value-added tax, business tax, urban maintenance and construction tax, stamp tax, and land value-added tax. Taxes and personal income taxes and other taxes shall be paid by the seller.

Legal basis: "The People's Republic of China and the Civil Code"

Article 209 The establishment, change, transfer and elimination of real estate property rights shall be registered in accordance with the law. Effective; without registration, it will not be effective, except as otherwise provided by law.

The ownership of natural resources that belong to the state according to law does not need to be registered.

Article 210 Real estate registration shall be handled by the registration agency where the real estate is located.

The state implements a unified registration system for real estate. The scope, registration agency and registration methods of unified registration shall be stipulated by laws and administrative regulations.