1. If the ordinary house is transferred within five years (inclusive), the value-added tax shall be paid according to the sales price minus the cost price of the house, and it shall be exempted for five years;

2. If the transfer of non-ordinary houses is less than five years (inclusive), the value-added tax shall be paid in full according to the sales price; If it is transferred for more than five years, the value-added tax shall be paid according to the sales price MINUS the cost price of the house.

The latest regulations on housing sales tax in 2022 are as follows:

1. First-hand housing transaction

(1) deed tax. The deed tax to be paid for buying a new house is 3% to 5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the ordinary commercial housing is halved, that is, 1.5% to 2.5%;

(2) Maintenance fund. According to the construction area multiplied by a certain amount;

(3) Property management fee. After the delivery of the house, the specific grade rate shall be implemented according to the provisions of the local price department.

2. Second-hand housing transactions:

(1) The deed tax for non-ordinary houses should be doubled. Whether the acquisition of property rights is less than two years;

(2) income tax. Housing property rights are exempted for five years, and those less than five years are paid at one percent of the house price or twenty percent of the difference between the original value of the house and the present value of the house. (The original value of the house is generally calculated according to the last deed tax. )

(3) Stamp duty of one ten thousandth.

(4) The house transaction fee shall be paid at 1.9% of the house price.

Legal basis: Article 3 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC).

The property tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate.

If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.