销售不动产是指有偿转让不动产所有权的行为。不动产是指不能移动，移动后会引起性质，形状改变的财产。
纳税人销售不动产，应当向不动产所在地主管税务机关申报纳税。
Taxpayers selling immovable properties shall report and pay tax to the local competent tax authorities where the immovable properties are located.
我们销售不动产，我们热爱生活，我们热爱工作，我们领着行业奔跑！
We sell real estate, we love life, we love, we lead the industry to run!
如果你们将分得的房产再销售，则须按销售不动产再交一道5%的税。
If you want to resell that part of the housing, you will be levied again at 5% on the transfer of immovable property.
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