If one party has the ownership of the house and the other party is compensated, whether the compensated party needs to pay individual income tax can be seen again in Article 4 of Guo Shui Fa [2020] No. 121
 （2） Item: "After deducting the original value of the property and reasonable expenses, the balance of the income derived from the transfer of the house for divorce and property division by individuals is allowed to pay individual income tax at the prescribed tax rate; the original value of the property is the sum of the original value of the initial purchase of the house and the relevant taxes multiplied by the proportion of the transferor in the ownership of the house", As for the income obtained from the transfer of divorce property division houses by individuals, individual income tax should be paid. So, when one party has the ownership of the house and the other party gets compensation from the other party, it is necessary to collect individual income tax on the compensated party. The author believes that the reason for not collecting individual income tax in this link is that this part of property originally belongs to individuals, not transfer behavior, In addition, if the property owner of the house before divorce is the man, and after divorce the man owns the house, and the woman gets compensation, then there is no need to change the name and there is no personal income tax involved. On the contrary, if the property owner of the house before divorce is the man, it will be owned by the woman after divorce, When the man is compensated, he needs to change his name. If personal income tax is levied when changing his name, it is unfair. Therefore, personal income tax is only involved when an individual transfers the divorce property division house to a third person (non husband and wife parties). In addition, Article 4 of GSF [2020] No. 121
 （3） It also stipulates that "individuals can apply for exemption of individual income tax if their income from the transfer of divorced property is in line with their own housing for more than five years of family life". In conclusion, when the divorced property is divided, business tax, deed tax and individual income tax will not be collected. When the property is transferred again, business tax, deed tax and individual income tax will be involved