1, VAT

2. Business tax

3. Consumption tax

Real estate enterprises pay business tax when selling houses. The new accounting system increases the education fee in the "payable taxes" item: the payment basis is calculated according to the business tax *7%; Local education surcharge is calculated according to business tax *2%. These taxes and fees are paid by real estate enterprises and will be turned over to local finance after being withheld and remitted by the tax bureau. 2. What the real estate enterprise refers to: the education fund to be paid by the buyers has never heard of such a charging document, and it should be set privately: charging items. The owner has the right to refuse or complain to ensure that the owner's personal rights and interests are not infringed.