How to pay taxes when developers sell their own houses in Tanzhou 14 village, Zhongshan?

You can't sell it with property rights, and you can't sell it without property rights.

I. Business tax

When selling self-built houses, the business tax rate of Jian 'an should be 3% first, and then the business tax of selling real estate should be 5%.

2. Various additional taxes and fees: including urban construction tax, education surcharge, local education surcharge and price survey fund.

Three. Personal income tax: taxpayers who intend to transfer their own houses and meet the conditions of "self-use for more than 5 years and being the only living room for families" are exempt from personal income tax. If it does not meet the requirements, it shall pay 20% personal income tax according to the balance after deducting transaction costs (including the original value of the house, taxes paid in the process of transferring the house and related reasonable expenses). If a complete and accurate proof of the original value of the house is not provided, the personal income tax payable shall be verified according to 2% of the taxpayer's house.

4. The buyer pays the deed tax at the rate of 3%.