- Business Tax, 5% of selling price (tax-free upon sale of common house purchased by individual person and inhabited for more than 5 years; those inhabit ing less than 5 years shall be taxed on the basis of entire selling price, while uncommon house shall be taxed by price difference)

- Urban Maintenance and Construction Tax, 1% of Business Tax

- Stamp Duty, 0.05% of selling price

- Individual Income Tax at 20%, Corporate Income Tax at 15%

- Formula: Income/Profits Tax =
Selling Price – Original Price – Business Tax - Urban Maintenance and Construction Tax – Stamp Duty – Land Value Added Tax

- Contract Tax, 1.5% or 3% of selling price

- Land Value Added Tax , from 30% to 60%