1. The part of the house transaction price equivalent to the demolition compensation is exempt from deed tax. If the transaction price exceeds the compensation for demolition, the deed tax shall be levied on the excess. The calculation formula of tax payable is: tax payable = (taxable value-compensation for house demolition) × tax rate. The applicable objects of the preferential deed tax policy for house demolition include the owner of the house to be demolished, or the owner of the house to be demolished, and the tenant of the house to be demolished who receives the compensation for demolition.

2. In addition to the above relief, the tax payable shall be calculated and paid according to the commercial housing transaction. The taxes payable by the seller mainly include: the income obtained by the tax authorities from the price difference generated by the exchange is tax basis. There are eight kinds of taxes, including value-added tax, personal income tax, land value-added tax, stamp duty, urban construction tax, education surcharge, local surcharge and deed tax. Among them, the total tax rate of value-added tax, urban construction tax, education surcharge and local education surcharge is 5.55%; Transfer of ordinary housing to individual residents, temporarily exempt from land value-added tax; Stamp duty is 0.15 ‰ of the house transaction price; The tax basis of personal income tax is the taxable income after deducting the original value of the property and reasonable expenses from the income from property transfer, and the tax rate is 20%; The deed tax for ordinary houses is 2%, and the deed tax for high-grade commercial houses is 4%.

Legal basis: Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals selling goods or processing, repairing and repairing services (hereinafter referred to as services), services, intangible assets, real estate and imported goods in People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.