/kloc-calculation method of individual income tax for ordinary housing within 0/0.2 years: {income from selling houses-total amount of houses purchased-(business tax+urban construction tax+education surcharge+stamp duty) }×20%.

2. Calculation method of individual income tax for ordinary houses over 2.2 years (inclusive): (income from selling houses-total purchase amount-stamp duty) ×20%.

3. Calculation method of individual income tax for ordinary houses purchased for less than 5 years: optional full amount (approved price-VAT of this transaction) × 1%. The full payment of individual tax is calculated after deducting the value-added tax, and the additional tax cannot be reduced, and the optional profit is 20%.

4. Calculation method of individual income tax for ordinary houses purchased for more than 5 years: optional full amount (approved price-value-added tax for this transaction) × 1%, optional profit of 20%, and tax exemption for the only house in the family.

5. Taxpayer of personal income tax on second-hand houses: generally the seller. However, now the landlord hangs on the hand price, and all taxes need to be paid at home, so it depends on the final decision of both parties to the transaction.

6. The purchase time of non-ordinary housing is less than 5 years: optional full amount (approved price-value-added tax of this transaction) ×2% (value-added tax should be deducted for full payment of individual tax, and additional tax cannot be reduced), and optional profit is 20%.

7. The purchase time of non-ordinary housing is more than 5 years: the optional full amount (approved price-value-added tax of this transaction) ×2% (value-added tax is deducted from the paid full amount, and additional tax cannot be reduced), and the optional profit is 20%, which is tax-free according to the family's only housing.