Legal analysis: 1, deed tax: The residential housing standard is paid according to 1% or 1.5% or 4% of the total house price, and the specific proportion of each set needs to be determined according to the relevant national policies, the buyer's purchase time, unit price, purchase area, whether to purchase the house with 1 time, etc. Non-residential houses shall be paid at 4% of the total house price.

2. Business tax: Houses with more than 2 years no longer distinguish between ordinary houses and non-ordinary houses. Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax. At present, the business tax standard for the sale of real estate in China is 5% of the sales, plus urban maintenance and construction tax, education surcharge and local education surcharge, which is 5.6% of the sales.

3. Personal income tax: If it is the seller's only house and has lived in it for more than five years without this tax, but the seller has lived in this house for five years, but this house is not his only property, then this tax will be paid. Personal income tax is divided into 3% or 20% difference. Pay 3% before 20 15 1 and then pay 20% difference.

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

Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.

Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.