The major tax points for real estate tax are:

1. House value-added tax: calculated based on the house value-added rate, which is generally 20%-30% of the original price of the house;

2. Business tax: calculated based on the house transaction price, generally 3%-5% of the house transaction price;

3. Local property tax: calculated based on the actual value of the house, generally It is 1%-3% of the actual value of the house;

4. Transfer tax: calculated based on the actual value of the house, generally 3%-5% of the actual value of the house;

5. Deed tax: calculated based on the transaction price of the house, generally 3%-5% of the transaction price of the house.

The characteristics of my country’s property tax are:

1. Real estate tax is an individual property tax in the property tax system;

2. The scope of property tax is limited to commercial houses within cities and towns;

3. Real estate tax stipulates different taxation methods for different business uses.

To sum up, the biggest real estate tax is the house transaction tax, also known as the deed tax, which refers to the tax paid to the government based on the transaction price during the house sale and purchase process. The specific tax rate varies depending on the city and the nature of the house, but is generally between 1% and 3%. Both parties to the house purchase and sale need to pay deed tax according to the transaction price, which is usually borne by the buyer.

Legal basis:

Article 2 of the "Provisional Regulations on Property Tax"

Real estate tax shall be paid by the property owner. If the property rights belong to the whole people, the payment shall be paid by the operating and management unit. If the property rights are deeded, the deedee shall pay the amount. If the property owner or deedee is not located at the location of the property, or if the property rights are not determined and the lease dispute is not resolved, the property custodian or user shall pay.

Article 3

Real estate tax is calculated and paid based on the residual value after deducting 10% to 30% from the original value of the property. The specific reduction range shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no basis for the original value of the property, the tax authority where the property is located shall make a determination with reference to similar properties. If the property is rented out, the rental income from the property shall be the basis for calculating property tax.

Article 4

The tax rate for real estate tax is 1.2% if it is calculated and paid based on the residual value of the property;

If it is calculated and paid based on the rental income of the property, The tax rate is 12%.