According to the provisions of the State Administration of Taxation Announcement No. 14 of 2016, general taxpayers who sell real estate purchased before April 30, 2016 can choose to apply the simplified tax calculation method to calculate the total price and extra-price The balance after deducting the original purchase price of the real estate or the valuation when acquiring the real estate from the expenses is the sales amount, and the tax payable is calculated according to a 5% tax rate. Taxpayers should prepay taxes in the location where the real estate is located in accordance with the above tax calculation method, and then file a tax declaration with the competent tax authority where the institution is located.