1. Taxes payable for selling houses: Business tax: According to regulations, units and individuals selling real estate in People's Republic of China (PRC) are taxpayers of business tax. 2. Urban maintenance and construction tax: Urban maintenance and construction tax is levied together with business tax. The actual tax rate of business tax in the base area is 7%, 5%, 1%, that is, 7% in the urban area, 5% in the county or town, and 1% in the urban area, county or town. 3. Land value-added tax: the sale of real estate belongs to the paid transfer of real estate, and the real estate sold by the seller should pay land value-added tax. 4. Stamp duty: a real estate sales contract signed by an individual to sell real estate. Belonging to the tax item of "property right transfer certificate", stamp duty shall be paid at 0.5 ‰ of the amount contained in the contract. 5. Personal income tax: According to the provisions of the Individual Income Tax Law, personal income tax is levied at the rate of 20% on the income obtained by individuals from selling their own houses. 6. Taxes and fees to be paid by individuals for purchasing real estate: deed tax: According to regulations, the ownership of land and houses shall be transferred in People's Republic of China (PRC). The units and individuals who undertake the deed tax are taxpayers. Therefore, the tax basis for individuals to pay deed tax for purchasing real estate is the transaction price of real estate. The applicable tax rate for deed tax is 3%-5%. Seven. Stamp duty: not only the seller of real estate but also the buyer of real estate should pay stamp duty. The amount of stamp duty payable by the real estate seller is the same as that of the real estate seller. Buyers of real estate in 5 yuan should also pay different taxes and fees for pasting real estate licenses one by one. In the process of buying and selling houses, it is necessary to pay taxes and fees in full according to local management policies, which is also the obligation of every citizen. What taxes and fees should I pay for buying and selling a house? Do I need to pay taxes on second-hand housing transactions? Do I need to pay taxes on second-hand housing transactions? 1, deed tax: it is generally 1% of the house price (the first suite with an area of less than 90 square meters can pay 1%, the first suite with an area of more than 90 square meters can pay 1.5%, and the first suite with an area of more than 144 square meters can pay 4%)2. Business tax and personal income tax can be exempted after the property ownership certificate expires for five years. 1% (only the house is exempted after the property ownership certificate expires for five years) 3. Transaction cost: 3 yuan/m2 (but generally the buyer needs to pay two transaction costs, that is, 6 yuan per m2). Surveying and mapping cost: ownership registration fee and evidence collection fee are generally around 200 yuan according to the specific regulations of each district.