1. If an individual purchases an ordinary house for less than 5 years, business tax will be levied on the difference. The calculation method is: (appraisal price-original value of the property-taxes and fees-reasonable expenses) ×5.5% payment.

2. Personal income tax is divided into two ways:

① The calculation method of audit collection is: (appraised price-original value of real estate-tax-reasonable expenses) ×20%.

② The calculation method of the approved levy is: evaluation price × 1%.

Personal income tax shall be exempted for houses that have been transferred for self-use for 2 years and are the only residence of the family.

If the contract transaction price is not much different from the market price, the real estate trading center will usually make a small adjustment with reference to the transaction price as the evaluation price.