The following taxes need to be paid when buying and selling houses: (1) The buyer pays: 1, and the transaction service tax is levied at 0.5% of the transaction price. 2. Deed tax: 6% of the transaction amount will be levied on houses purchased before 1997 1 October1; 3% of the transaction amount shall be levied on those purchased from October/October 1 day in 1997 to August 1 day in 1999; (Levy) For purchases made in August 1999 1 later, it will be levied at1.5% of the transaction amount. (Collect) 3. Documentary fee: 10 yuan, certificate; 4. Verification fee: 10 yuan, 100 square meter, and the 5 yuan will be increased for every increase of 100 square meter; 5. Stamp duty: 0.5 ‰ of the transaction amount.

First, the process of returning property tax:

1, invoice. If a house purchase contract is signed and the house payment is paid in installments, it is necessary to require the real estate agent to issue an invoice for the corresponding amount in installments, and then determine the date of purchase.

2. Bring materials to relevant departments for formalities. With the purchase contract and the first installment invoice, the handler applies to the finance department for issuing a personal income tax payment book and keeps the original and copy properly, and then goes through the registration after obtaining the property right certificate. If the property right certificate is mortgaged in the bank, please go to the bank to issue relevant certificates and provide a copy of the property right certificate stamped with the red official seal on the date of issuance page and the occupied page.

3. Go through the formalities of tax refund within the validity period. The handler must register six months after the date of issuance of the property right certificate (it will be postponed for one month in case of tax refund in April). If it is overdue, it will be regarded as automatic waiver.

Two, the sale of housing requires the following procedures:

1, application for registration;

2, the applicant and agent identification materials, power of attorney;

3. Relevant proof materials of real estate ownership sources, proof documents of registration reasons and real estate ownership certificates;

4, real estate boundary, space boundaries, area and other materials;

5. Explanations on the interests of others;

6. Other materials as stipulated in laws, administrative regulations and detailed rules for the implementation of these Regulations.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding the state's tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization. 　

Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.