1. business tax: as the issuance time of the real estate license is less than two years, business tax of 5.5% of the transaction price is required;
2. As the building area of the property exceeds140m2, it is not an ordinary residential type, so it cannot enjoy the preferential deed tax policy, so the deed tax is paid at 3% of the transaction price.
3. Stamp duty: Both parties shall pay stamp duty of 0.5 ‰ of the transaction price.
The sale of houses must pay the above taxes and fees, which is based on what you call house property rights as "commercial housing property rights". If the property to be sold is a reformed house and an affordable house, then the taxes and fees will be different. Strictly speaking, the above taxes and business tax should be borne by the seller. The rest shall be borne by the buyer. As for the individual income tax paid by the owners when they sell their houses, the policies vary from place to place. Some are forced to levy personal income tax on the sale of houses by owners, and some areas pay it voluntarily.