1, selling a house needs to pay taxes, and the taxes that the seller has to bear in the transaction include business tax, personal income tax and stamp duty. Among them, business tax and personal income tax account for the bulk of taxes and fees, value-added tax is paid at the rate of 5%, and personal income tax is paid at the rate of 20% of the profit from real estate transactions or 1% of the house price. However, if it meets a certain purchase period and is the only housing transfer, these two taxes and fees can be reduced or exempted. Value-added tax needs to be purchased for 2 years and personal income tax for 5 years. Value-added tax: individuals who sell houses that have been purchased for less than 2 years pay value-added tax in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.

2. Personal income tax: for the intermediary fee of individuals, if the second-hand house is sold through an intermediary, the intermediary fee should also be paid. The general transaction price is 1%-3%, depending on the intermediary's charging standard. Deed tax, deed tax for the first suite: area ≤90 square meters, deed tax rate1%; With an area of over 90 square meters, the deed tax rate is 1.5%. Deed tax for the second apartment: the area is less than 90 square meters, and the deed tax rate is1%; The area is more than 90 square meters, and the deed tax rate is 2%. Note: Beijing, Shanghai, Guangzhou, Shenzhen and other four cities enjoy the above-mentioned deed tax policy for the first suite when purchasing ordinary housing, and the deed tax rate for the second suite, non-residential and non-ordinary housing is 3%. Income from houses that have lived for more than 5 years and are the only living rooms for families will continue to be exempted from personal income tax.

3. Urban construction tax and education surcharge: urban maintenance and construction tax, education surcharge and local education surcharge are exempted, because the tax basis is the value-added tax paid by taxpayers when transferring real estate.

4. Stamp duty: individuals selling or buying houses are temporarily exempt from stamp duty.

5. Land value-added tax: individual housing sales are temporarily exempted from land value-added tax.

To sum up, if the seller fails to provide complete and accurate proof of the original value of the property, the tax shall be assessed according to 1% of the house transfer income. Income from the transfer of __5 years or more and the family's only _ _ room can be exempted from _ _ income tax.