Legal analysis: In the second-hand housing transaction, the tax authorities collect the income from the difference generated by the transaction from the seller, including business tax and individual tax, and the buyer needs to pay deed tax when buying a house; If it is a non-residential transaction, the seller also needs to pay land value-added tax and stamp duty; Second-hand housing transactions for transfer, you need to pay registration fees and transfer fees; In addition, the second-hand housing transactions need an office card, you need to pay this fee.

Legal basis: Article 7 of the Regulations on the Administration of Urban Real Estate Transfer shall be handled in accordance with the following procedures:

(1) The parties to the real estate transfer shall sign a written transfer contract;

(2) The parties to the real estate transfer shall, within 91 days after the signing of the real estate transfer contract, submit an application to the real estate management department where the real estate is located with the real estate ownership certificate, the legal certificate of the parties, the transfer contract and other relevant documents, and declare the transaction price;

(3) The real estate management department shall review the relevant documents provided, and make a written reply on whether to accept the application within 7 days. If no written reply is made within 7 days, it shall be deemed as acceptance;

(4) The real estate management department verifies the declared transaction price, and conducts on-site survey and evaluation of the transferred real estate as required;

(5) the parties involved in the transfer of real estate shall pay the relevant taxes and fees according to the regulations;

(6) The real estate management department shall go through the registration formalities of house ownership and issue the certificate of real estate ownership.