1, you can enjoy preferential tax and fee policies;

2. The transaction cost of the house is low

3. Buyers don't need to pay personal income tax and value-added tax.

Matters needing attention in buying a house are as follows:

1, check whether the house formalities are complete;

2. Clear the age of the room;

3. Whether the property right of the house is clear;

4. Clear the time and form of transfer and house payment delivery.

To sum up: the term of house property right expires for five years, and it is the only house under the owner's name, that is, the only house after five years. The only house full of five is very popular in the second-hand housing market, mainly because its buyers and sellers don't have to worry about the burden of taxes and fees.

Legal basis:

Article 2 of the Notice of the Ministry of Finance and the Ministry of Construction of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Collection of Individual Income Tax on Individual Housing Sales Income.

Business tax and its surcharges: 5.55% of the difference will be levied if the property ownership certificate of ordinary housing 1.44 square meters is less than 5 years; For non-ordinary housing with an area of 1.44 square meters, 5.55% of the difference will be made up in five years, and 5.55% of the total amount will be made up in less than five years.

Article 4

(1) Income obtained by individuals from transferring houses that have been used for more than 5 years and are the only living rooms for families shall continue to be exempted from personal income tax.

(2) If an individual transfers the original owner-occupied house due to job transfer or improvement of living conditions, it shall be exempted from land value-added tax after being approved by the tax authorities.