1. Pay 5% value-added according to the difference between the transfer price and the purchase price.

2. Pay 7% urban construction tax and 3% education surcharge according to the paid value-added tax.

Two. Stamp duty and deed tax (both parties)

1. Pay 0.05% stamp duty according to the amount contained in the property right transfer document (contract).

2. Pay 3% deed tax according to the transaction price (contract) (5% in some places).

Three. Land value-added tax (transferor)

1. Land value-added tax shall be paid according to the value-added amount after deducting the project amount from the income obtained.

2. Deduction items: the amount paid for obtaining the land use right; Costs and expenses of land development; Taxes related to real estate transfer.

3. Determination of the fourth grade tax rate: the tax rate is 30% for the part where the value-added amount does not exceed 50% of the deducted project amount; If the value-added amount exceeds 50% to 100% of the deducted project amount, the tax rate is 40%; If the value-added exceeds 0/00% to 200% of the deducted project amount/kloc-,the tax rate is 50%; If the value-added exceeds 200% of the deduction, the tax rate is 60%.

The contents of real estate registration are tax-free. However, taxes and fees must be paid for real estate transactions and related licenses.