Legal subjectivity:

The calculation of taxes and fees for buying and selling second-hand shops is:

Taxes and fees paid by buyers include: real estate transaction fee: 3 yuan/m2, house registration fee: 551 yuan/Ben, stamp duty on warrants: 5 yuan/Ben, stamp duty: 1.15% of house production price, deed tax: transaction price (or evaluation price) ×3%.

the taxes paid by the seller include: real estate transaction fee of 3 yuan/m2, and stamp duty of 1.15% of the house production price.

Legal objectivity:

Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal income:

(1) Income from wages and salaries;

(2) income from remuneration for labor services;

(3) income from remuneration;

(4) Income from royalties;

(5) operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income. Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.