Group 1 - The article discusses the various tax fees that individuals must pay when selling their homes, highlighting the complexity of the housing transaction process in the changing real estate market [2] - Personal income tax is applicable when selling a home, with a 20% tax rate on the net income after deducting the original purchase price and related costs if the original value can be verified. If not, a flat rate of 1.5% on the total income is applied [4][5] - There are exemptions for personal income tax, such as for homes that have been used for over five years and are the only residence of the seller, which are exempt from tax [5] Group 2 - Value-added tax (VAT) is charged at 5% for homes sold within two years of purchase, while homes sold after two years are exempt from VAT [6] - Additional taxes such as urban maintenance and construction tax, education fees, and local education fees are calculated based on the VAT paid, with specific rates for different regions [6] - There are temporary exemptions from stamp duty and land value increment tax for individuals selling homes [7] Group 3 - The article emphasizes the importance of understanding tax obligations and potential exemptions for individuals involved in real estate transactions, which can significantly impact the net proceeds from the sale [2][3]