1. Confirm taxpayer: In general, the taxpayer who sells the house is the owner of the house, that is, the owner of the real estate license.

2. Confirm the transaction price of the house: The transaction price of the house refers to the purchase price actually paid by the buyer in the house sales contract, including the transaction price, value-added tax, deed tax and other related expenses.

3. Calculation of personal income tax: According to the transaction price of the house and the time when the seller holds the house, the amount of personal income tax payable is calculated according to the relevant national personal income tax policies and tax rates.

4. Personal income tax payment: After calculating the amount of personal income tax payable, the seller needs to pay personal income tax at the local tax bureau within the specified time.

Criteria for declaring property tax:

1. Market value of the house: the market value of the house refers to the market price of the house obtained after comprehensive evaluation of the area, location, orientation and decoration of the house according to the local market conditions. If the house has multiple evaluation values, the tax authorities will choose the highest value as the tax standard in accordance with the provisions of the tax law;

2. Market value of land use right: the market value of land use right refers to the land market price obtained by comprehensively evaluating factors such as land location, land use and land area according to local market conditions;

3. Market value of structures and ancillary facilities: The market value of structures and ancillary facilities refers to the market price of structures and ancillary facilities obtained by evaluating their dimensions, materials, uses and other factors according to the actual situation.

To sum up, the calculation and payment of personal income tax involves many details and specific situations. It is recommended to consult professional financial personnel or local taxation bureau before selling the house to fully understand the relevant policies and regulations of personal income tax.

Legal basis:

Article 2 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Real Estate Tax.

Property tax is paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.

The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).