Do real estate enterprises need to withhold and pay personal income tax for property fees paid to owners when selling houses?

The following personal income shall be exempted from personal income tax:

1. Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;

Interest on treasury bonds and financial bonds issued by the state.

Subsidies and allowances issued in accordance with the unified provisions of the state.

Welfare funds, pensions and relief funds.

Verb (abbreviation of verb) insurance compensation.

Intransitive verbs military transfer fee and demobilization fee.

Seven, in accordance with the unified provisions of the state to cadres and workers resettlement fees, retirement fees, retirement wages, retirement wages, retirement living allowance.

Income of diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to the relevant laws of China.

Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China.

Ten, approved by the finance department of the State Council tax-free income.

It can be seen that the donated property fees are not tax-free items.

Should belong to accidental income and other income,

A proportional tax rate of 20% applies.

At the same time, it is stipulated that the withholding agent shall pay a handling fee of 2% according to the tax withheld.