房地产交易的课税问题,在全国范围内,目前还处在探索性阶段,特别是二级市场的征管。在实际工作中,较多的处理方法是不分交易性质(个人除外),一统征收流转环节的税收,并对交易收益再次征收一道所得税(企业、个人所得税)。根据现行法律的规定,对国内单位和个人出售转让房地产,按照交易金额的5％征收营业税,对外资企业转让房地产,分别按售房价征收3％工商统一税、按转让土地使用权所取得的转让金额征收 Taxation of real estate transactions in the country, is still in the exploratory stage, especially the secondary market collection and management. In actual work, the more treatment methods are the collection of the tax of the circulation part regardless of the nature of the transaction (except for the individual) and the imposition of an income tax (enterprise and personal income tax) on the proceeds of the transaction again. According to current laws and regulations, domestic units and individuals sell real estate for sale, levying business tax at 5% of the transaction amount, and transferring real estate to foreign-funded enterprises, respectively levying 3% industrial and commercial consolidated tax on sales price and transferring the real estate according to the transfer of land use rights Amount levied