2. If you are a general relocation, and your property registration date has exceeded 5 years, and you are the only house for sale, you only need to pay stamp duty and transaction fee when handling the sale of the house. If the registration date of the real estate license is less than 5 years, you need to pay personal income tax, that is, in the form of deposit, which is 0% of the transaction price of 65438+ for ordinary houses and 2% for non-ordinary houses. Re-purchasing houses within one year can be returned in proportion.
3. If the relocated house you sell belongs to monetary resettlement, then your relocated house belongs to the nature of commercial housing. If the registration date of the real estate license is less than 5 years, business tax (actually subject to the tax authorities' collection method of each district trading center), land value-added tax and personal income tax (paid in the form of deposit, ordinary housing 1%, non-ordinary housing 2%) shall be paid according to regulations. If the registration date of the real estate license has been more than 5 years, and it is the only house for sale, only stamp duty and transaction handling fee need to be paid when the transaction is transferred.
4. If the house has been purchased in the previous year, when the relocated house with the registration date of the real estate license less than 5 years is sold, the real estate license and relevant documents of the newly purchased house will be brought with it, and personal income tax will be deducted.