Business tax: Houses over 2 years old 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. At present, the national business tax collection standard for the sale of real estate is 5% of the sales, plus city maintenance construction tax, education surcharge and local education surcharge, which is 5.6% of the sales.