Legal analysis: 1. The tax to be paid by the buyers of shops is 1, and the transaction fee of real estate is 3 yuan/m2. 2. Housing registration fee: 550 yuan/copy (the fee for each replacement certificate is 10 yuan). 3. Stamp duty on warrants: 5 yuan/copy. 4. Stamp duty: 0.05% of the house price. 5. Deed tax: transaction price (or evaluation price) ×3%. 2. How much tax does the seller have to pay? 1. Real estate transaction fee 3 yuan/m2. 2. Stamp duty: 0.05% of the house price. 3. Land value-added tax: a. If the purchase invoice can be provided, the transfer income of land value-added tax-hand-paid car fee (plus 5% every year)-related taxes and fees] × applicable tax rate quick calculation formula. B, unable to provide purchase invoices, land value-added tax transfer income-transfer income ×90%)×30%. 4. Personal income tax: the actual levy is (transfer income-original value of real estate-reasonable expenses) ×20%, and the approved levy is transfer income ×7.5%×20%. Transfer income-original value of property-reasonable expenditure is equivalent to personal net income. 5. Business tax and additional tax: a. If the purchase invoice can be provided, it will be (transfer income-the fare paid by the owner) ×5.5%. B. If the invoice cannot be provided, it shall be 5.5% of the transfer income. C. the tax is 5.56% of the difference. 6. Land transfer fee: commercial street parcels in commercial housing and industrial route price sections are charged at 35% of the grid point benchmark land price, and public houses with additional route price 10% are charged at 30% of the grid point benchmark land price. 7. Deed tax of land transfer fee: 3% of the land transfer fee is collected this time.

Legal basis: Article 5 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) is calculated and levied according to the tax rate stipulated in Article 3 and the tax basis stipulated in Article 4 of these regulations. Calculation formula of tax payable: tax basis of tax payable × tax rate. The tax payable is calculated in RMB. If the transfer of ownership of land and house is settled in foreign exchange, it shall be calculated by converting the central parity of RMB market exchange rate published by the People's Bank of China on the date when the tax obligation occurs into RMB.