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How do real estate agents pay taxes to the Inland Revenue Department?
Business tax: generated when issuing invoices for service industry, it is calculated at the business tax rate of 5% and its surcharges are calculated at the same time.

Property tax (for personal use): based on the original value of the property, minus 10%-30%, it is calculated at 1.2% and the tax rate.

Land use tax: calculated according to the amount of land occupied and unit area (* * * for housing).

Income tax paid by partners (personal income tax): calculated according to the five-level progressive tax rate of income from production and operation of individual industrial and commercial households.

Personal income tax: if employees' wages and salaries are taxed, they need to be withheld and remitted.