If the transferor has lived for five years but is not the only house in the family, the transferor only needs to pay personal income tax on property transfer. The calculation method is: the difference between the current sales price and the purchase price is calculated and paid at the tax rate of 20%, but at present, most places are approved to levy personal income tax on second-hand housing transactions (according to the transaction price, if the transaction price is obviously low, the tax authorities will designate qualified intermediaries to conduct price assessment). The approved ratio stipulated by State Taxation Administration of The People's Republic of China is 1-3%, and all provinces, municipalities, autonomous regions and municipalities directly under the Central Government shall report it to the Ministry of Finance and State Taxation Administration of The People's Republic of China for approval (the specific applicable ratio can be consulted by calling the toll-free hotline of the local competent local tax authorities). You can estimate it yourself. If there is conclusive evidence that the tax calculated according to the difference between the actual sales and the purchase price is less than the tax calculated by the approved collection, you can apply for truthful payment.
In addition, according to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Adjusting Tax Policies for Real Estate Transactions (Caishui (2008) 137), individuals are temporarily exempted from collecting stamp duty for selling or buying houses. Therefore, the transfer of housing is not subject to stamp duty.