How to determine the personal income tax in the taxable value of an individual transferring a house? What are the characteristics of tax accountant (1+x tax) certificate?

When individual income tax is levied on the income from housing transfer, the actual transaction price is the transfer income. If the housing transaction price declared by the taxpayer is obviously lower than the market price without justifiable reasons, the tax collection organ has the right to verify its transfer income according to the relevant information, but it must ensure that the taxable value of each tax is consistent.