《北京市已购公有住房和经济适用住房上市出售管理办法》已于１９９９年１０月７日正式出台，办法中规定首次进入市场出售已购公有住房和经济适用住房在房屋管理部门办理买卖过户手续时应交纳的税费主要有五种。 １．土地出让金或相当于土地出让金的价款，由买方交纳。在办法中 “Beijing has purchased public housing and affordable housing market management approach” was formally introduced on October 7, 1999, the approach provides for the first time to enter the market for sale of public housing and affordable housing in the housing management department for the transfer of ownership procedures There are five main taxes and fees to pay. 1. The land transfer fee or the price equal to the land transfer fee shall be paid by the buyer. In the solution