Property right is how to tax the second-hand transfer of company property.

Second-hand housing transaction tax refers to the income obtained by tax authorities from sellers in second-hand housing transactions. There are eight kinds of taxes, including business tax, personal income tax, land value-added tax, stamp duty, urban construction tax, education surcharge, local surcharge and deed tax. Among them, the total tax rate of business tax, urban construction tax, education surcharge and local education surcharge is 5.55%; Transfer of ordinary housing to individual residents, temporarily exempt from land value-added tax; The stamp duty is 0.1.5 ‰ of the transaction price of the house; The tax basis of personal income tax is the taxable income after deducting the original value of the property and reasonable expenses from the income from property transfer, and the tax rate is 20%; The deed tax for ordinary houses is 2%, and the deed tax for high-grade commercial houses is 4%.