It takes five years for the resettlement house to be transferred, and before the transfer, it is necessary to apply for a land certificate to have all the property rights. If transfer is required, the following taxes and fees will be paid: 1. The tax payable by the buyer: 1, deed tax:1.5% of the house price; 2. Transaction fee: 3. Surveying and mapping fee: according to the specific regulations of each district; 4. Ownership registration fee and evidence collection fee: according to the specific regulations of each district, it is generally in 200 yuan. 2. Tax payable by the seller: 1, transaction fee: 3 yuan per square meter 2. Business tax: 5.5% of the difference (if the real estate license is less than 5 years) Article 48 of the Land Administration Law shall give fair and reasonable compensation for land expropriation, so as to ensure that the original living standard of the landless farmers will not be reduced and their long-term livelihood will be guaranteed. Land expropriation shall pay land compensation fees, resettlement subsidies and compensation fees for rural villagers' houses, other ground attachments and young crops in full and on time according to law, and arrange social security fees for land-expropriated farmers. The standard of land compensation fee and resettlement subsidy for expropriation of agricultural land shall be determined by the provinces, autonomous regions and municipalities directly under the Central Government through formulating and publishing the comprehensive land price of the area. The formulation of regional comprehensive land price should comprehensively consider the original land use, land resource conditions, land output value, land location, land supply and demand, population and economic and social development level, and adjust or re-publish it at least once every three years. Compensation standards for expropriation of land other than agricultural land, ground attachments and young crops shall be formulated by provinces, autonomous regions and municipalities directly under the Central Government. The rural villagers' houses should be compensated fairly and reasonably in accordance with the principle of compensation before relocation and improvement of living conditions, and the wishes of rural villagers should be respected, and fair and reasonable compensation should be given by rearranging the homestead for building, providing resettlement houses or monetary compensation, and compensation should be paid for the relocation and temporary resettlement expenses caused by expropriation, so as to protect the rural villagers' living rights and legitimate housing property rights and interests. The local people's governments at or above the county level shall incorporate the land-expropriated farmers into the corresponding social security system such as providing for the aged. The social security expenses of land-expropriated farmers are mainly used for social insurance payment subsidies such as endowment insurance for eligible land-expropriated farmers. Measures for the collection, management and use of social security fees for landless farmers shall be formulated by provinces, autonomous regions and municipalities directly under the Central Government.

Legal objectivity:

Provisional Regulations of the People's Republic of China on Real Estate Tax Article 3 Property tax shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific reduction range 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 the 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 rented, the rental income of the real estate shall be the tax basis of the real estate tax. Article 3 of the Provisional Regulations of the People's Republic of China on Deed Tax shall have a deed tax rate of 3-5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the actual situation in the region within the range specified in the preceding paragraph, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.