This tax includes stamp duty, land value-added tax, surcharges, and personal income tax.
1. Stamp duty: levied based on a certain percentage of the sales or value of real estate.
2. Land value-added tax: levied based on the land value-added amount and generated when real estate is transferred.
3. Additional taxes and fees: including specific area taxes, transaction fees or commissions levied by local governments.
4. Personal income tax: If the seller is an individual, he also needs to pay personal income tax.