Tax on the sale of serviced apartments?

The purchase of new houses and serviced apartments requires stamp duty and deed tax, as follows:

In which stamp duty = total transaction price * 0.05% tax rate; Deed tax = total house price *3%.

In addition to the stamp duty and deed tax mentioned above, buying and selling second-hand serviced apartments also requires additional business tax, value-added tax and personal income tax.

Details are as follows:

Business tax = (transfer price-purchase price) /( 1+5%) * 5.65%

Land value-added tax = (transfer price-purchase price) * 30-60%

Individual income tax = (transfer price-purchase price) * 20%