2. The stamp duty on the sales contract shall be paid at 0.05% of the house transaction price.
3. The share of sales revenue shall be paid by the seller. The part of the purchased public housing that falls within the standard area and whose price is below 4,000 yuan per square meter (inclusive) shall be owned by the seller; 80% of the part of the building that costs 4,000 to 5,000 yuan per square meter belongs to the seller; 50% of the part that sells for more than 5,000 yuan per square meter belongs to the seller. After the part exceeding the standard area is sold, the selling price shall be deducted from the house price paid by the employees who sell the house, and the balance shall be turned over to the finance or returned to the original property right unit.
Legal basis: Article 4 of the Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates that units and individuals with tax obligations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.