According to China's tax laws and regulations, there are some preferential policies on the payment of personal income tax in second-hand housing transactions, mainly in the following two aspects: 1, personal income tax is exempted for the income obtained from the transfer of the house for personal use for more than 5 years and the only living room for the family. 2. For taxpayers who sell their own houses and plan to re-purchase houses at the market price within 1 year, the personal income tax payable for selling houses. The specific way is: first, pay the tax deposit to the competent tax authorities. If the purchase amount is greater than or equal to the original housing sales, all the tax deposit will be returned. If the purchase amount is less than the original housing sales, the tax deposit will be returned according to the proportion of the purchase amount to the original housing sales, and the balance will be paid into the state treasury as personal income tax.

Legal objectivity:

Calculation of taxable income in Article 6 of the Individual Income Tax Law of the People's Republic of China: (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year and the balance after special deductions, special additional deductions and other deductions determined according to law, is taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting expenses of 5,000 yuan from the monthly income; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxable. (3) For operating income, the taxable income shall be the balance after deducting costs, expenses and losses from the total income in each tax year. (4) If the income from property leasing does not exceed 4,000 yuan each time, the expenses shall be reduced by 800 yuan; If it is more than 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be taxable income. (5) For the income from the transfer of property, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from the transfer of property. (six) interest, dividends, bonus income and accidental income, with the amount of income for each taxable income. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance of income after deducting 20% of expenses. The amount of income from remuneration shall be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charitable causes shall be deducted in full before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including children's education, continuing education, serious illness medical care, housing loan interest or housing rent, support for the elderly and other expenses, the specific scope, standards and implementation steps are determined by the State Council, and reported to the NPC Standing Committee for the record.