Legal analysis: The transfer tax is 35,000 yuan if the real estate license is less than five years old. The transfer tax is as follows: the second-hand house tax is about 8% of the declared price (the seller's personal income tax 1% (the real estate license is exempted for more than 5 years), the business tax is 5.5% (the real estate license is exempted for more than 5 years), the buyer's deed tax 1.5%, and other transfer taxes are about several hundred, and all the above tax points are calculated as ordinary houses below 144 square meters). After five years, the real estate license does not have to pay personal income tax and business tax, but only deed tax 1.5%, and other transfer taxes are about several hundred. That is *** 1.8% of the total. The transfer of real estate refers to the whole process of obtaining real estate through transfer, sale, gift and inheritance. , and go through the formalities for the change of house property right at the house ownership registration center, that is, the property right of Party A is transferred to Party B, and the transfer of real estate includes the transfer of inherited real estate, the transfer of donated real estate and the transfer of second-hand housing.

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

Article 7 Property tax shall be levied annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

Eighth property tax collection and management, in accordance with the provisions of the "People's Republic of China (PRC) tax collection and management law".

Article 9 Property tax shall be collected by the tax authorities where the real estate is located.