The specific reasons are as follows:

1. The transfer fee of divorced real estate includes: transaction tax, notary fee, registration fee, insurance tax, drawing fee, attorney fee, appraisal fee, business tax, income tax, deed tax, personal income tax, stamp duty, etc.

2. Personal income tax is levied on the property transfer tax after divorce, and business tax is exempted. In addition, the house purchased by one of the spouses before marriage, which is registered with the ownership of the husband and wife's property after marriage, including the will or gift contract, can be changed and regarded as the joint property of the husband and wife;

3. When a husband and wife divorce, if one party requests to change the market price to the only house, it can apply to the tax authorities through the contract to reduce the housing transfer tax rate from 20% to 1%.

The conditions for divorce include the following:

1, emotional breakdown: if the relationship between husband and wife has really broken down and they can't continue to live together, they can file a divorce application with the people's court;

2. Bigamy: If one party has a spouse who remarries with others, the other party may file a divorce application with the people's court;

3. Domestic violence: if one party commits domestic violence, maltreatment, abandonment, refusal to support, etc. If the family relationship is seriously damaged in the family, the other party may file a divorce application with the people's court;

4. Other reasons: if there are other reasons that lead to the breakdown of the relationship between husband and wife, both parties can file a divorce application with the people's court.

The process of divorce is as follows:

1. filing a divorce application: one or both parties may file a divorce application with the local people's court, and the divorce application shall include the reasons, requirements, division of property and other related contents, and provide corresponding evidential materials;

2. Filing a case for mediation: After the court accepts the divorce application, it will file a case according to law and inform the defendant of the right of reply. In this process, the court will also try to mediate disputes between the parties. If the mediation is successful, the case does not need to continue;

3. Proof and cross-examination: If the mediation is unsuccessful, the court will ask the parties to submit evidence for proof and cross-examination. At this stage, the parties need to submit relevant evidence to prove that their claims are correct;

4. Trial judgment: After the evidence and cross-examination are completed, the court will arrange a trial, listen to the statements and debates of the parties, further investigate the facts, and finally make a judgment. If a party refuses to accept the judgment, he may appeal;

5. Property division and divorce agreement: the divorce judgment takes effect, and both husband and wife need to divide the property. The specific division method can be negotiated by both parties themselves, or can be divided by a professional property divider appointed by the court. If the husband and wife can reach a divorce agreement, they can also submit the agreement to the court for confirmation.

To sum up, divorce is a legal act that both husband and wife dissolve the marriage relationship through agreement or litigation, and terminate the rights and obligations between husband and wife.

Legal basis:

Article 1076 of the Civil Code of People's Republic of China (PRC)

If the husband and wife voluntarily divorce, they shall sign a written divorce agreement and apply for divorce registration in person at the marriage registration office.

The divorce agreement shall specify the expression of willingness of both parties to divorce and the consensus on matters such as child support, property and debt disposal.

Article 1078

The marriage registration authority shall register and issue a divorce certificate if it finds out that the two parties are really divorced voluntarily and reach an agreement on matters such as child support, property and debt handling.