1. The personal income tax of second-hand housing is the personal income tax of second-hand housing, which refers to the income obtained by the tax department from the seller by collecting the price difference generated in the transaction of second-hand housing.
 2. For example, if the original price of the house is 100000 yuan and the seller sells the house to the buyer at 120000 yuan, a part of the 20000 yuan difference will be collected as tax.
 3. On the surface, the purpose of collecting individual income tax is to restrict sellers and curb the overheating of the real estate industry.
 4. However, the seller will impose this part of the tax on the buyer, which will increase transaction costs and make the house price more expensive.
 5. On March 1, 2013, the State Council announced the implementation rules of the "Five National Rules" of the new policy on property market regulation, among which the most noticeable one is that individuals should pay personal income tax in strict accordance with 20% of the transfer income when selling property.