Court auction real estate tax is also the second-hand housing sales tax. 1, deed tax for residential houses shall be paid at 3% or 1.5% or 1% of the total house price, and the specific proportion of each house shall be determined according to the relevant national policies, the purchase time, unit price, purchase area, and whether to purchase the house for the first time 1 time. Non-residential houses shall be paid at 3% of the total house price. 2. Houses with business tax of more than 2 years no longer distinguish between ordinary houses and non-ordinary houses. Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.

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 carried out in accordance with the provisions of the law. If the State Council is authorized by the law, it shall be carried out in accordance with the provisions of 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.

Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.