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The factory provides direct supply from the source and supports customized production, rapid setup, dismantling, and reuse. It is widely applicable to scenarios such as temporary construction sites, outdoor offices, temporary accommodation, and scenic area support. With reliable quality and efficient construction period, it undertakes various domestic and international prefabricated housing customization projects.","xianglele@ehang-cross.com","+8619092593611 ","8619092593611 ","2026-03-13T16:41:26.086Z","2026-09-21T15:22:58.082Z","2026-09-21T15:22:58.144Z","en","Zhejiang, China","Yihang Prefabricated Housing Factory, Container House, Mobile Toilet House, Quick-assembly Box Simple House",{},{"data":21,"meta":202},[22,40,49,58,67,76,85,101,110,119,159],{"id":23,"documentId":24,"name":25,"slug":26,"description":27,"createdAt":28,"updatedAt":29,"publishedAt":30,"locale":16,"parent":31,"children":39,"cover":27},360,"jgl16pgiujilzypxh7w1dvsf","flat-pack and detachable container 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on the Sale of Container Houses","container-house-sales-tax-one","2026-09-15T06:51:28.042Z","2026-09-15T06:51:28.066Z","**The taxes involved in the sale of container houses mainly include value-added tax, corporate income tax (for corporate sellers), personal income tax (for individual sellers), stamp duty, etc. The specific tax liabilities need to be comprehensively determined based on the nature of the transaction parties, the purpose of the house, and local policies.**\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788448958725_d1wuca5r_6f068b5d09.png)\n\n### I. Taxes for Corporate Sellers\n1. **Value-Added Tax**: If the seller is a corporation, selling a container house (classified as either goods sales or real estate transfer, depending on the nature of the house) requires payment of value-added tax. For general taxpayers, the applicable tax rate for real estate sales is usually 9% (if the house was acquired before April 30, 2016, the simplified tax calculation method at 5% may be chosen). For goods sales (such as brand-new container houses), the applicable tax rate is 13%. Small-scale taxpayers are subject to a 3% collection rate (which may be reduced to 1% during the pandemic).  \n2. **Corporate Income Tax**: The income from the sale of houses by corporations must be included in the taxable income and is subject to corporate income tax at a rate of 25% (high-tech enterprises, etc., may enjoy preferential tax rates).  \n3. **Stamp Duty**: The sales contract is subject to stamp duty under the category of 'property transfer documents', with a tax rate of 0.05% of the price, borne by both the buyer and the seller.  \n4. **Land Appreciation Tax** (if involving real estate transfer): If the house is real estate and the land is of a transfer nature, corporations are required to pay land appreciation tax based on the appreciation amount, with a progressive tax rate ranging from 30% to 60%. However, if the container house is a movable modular building (not real estate), this tax may not apply.\n\n### II. Taxes for Individual Sellers\n1. **Personal Income Tax**: Individuals selling container houses (if classified as real estate) are required to pay personal income tax on 'property transfer income' at a rate of 20%, with the taxable income being the balance after deducting the original value of the house and reasonable expenses from the transfer income. If the original value certificate cannot be provided, tax may be calculated using the assessed collection method.  \n2. **Value-Added Tax and Surcharges**: Individuals selling houses that have been purchased for more than 2 years are exempt from value-added tax (this exemption does not apply to non-residential houses). If the exemption conditions are not met, value-added tax and surcharges (such as urban maintenance and construction tax, education surcharges, etc.) must be paid at a collection rate of 5%.  \n3. **Stamp Duty**: Similar to corporate sellers, both the buyer and the seller are required to pay stamp duty at a rate of 0.05% of the price.\n\n### III. Key Influencing Factors\n1. **Determination of House Nature**: If the container house is a movable modular building (not real estate), it may only involve value-added tax (goods sales) and stamp duty; if classified as real estate (such as a house fixed to the land), land appreciation tax and personal income tax, etc., must be paid.  \n2. **Local Policy Differences**: Some regions offer tax incentives for temporary buildings and modular buildings, subject to interpretation by local tax authorities.  \n3. **Compliance of Transaction Process**: As illustrated in the reference case, if a corporation fraudulently registers to obtain tax incentives, it will face tax make-up, fines, and criminal liability. Legal transactions require ensuring the authenticity of the business and the completeness of invoices.",false,{"id":219,"documentId":220,"name":221,"alternativeText":222,"caption":27,"focalPoint":27,"width":223,"height":223,"formats":224,"hash":245,"ext":226,"mime":229,"size":246,"url":247,"previewUrl":27,"provider":156,"provider_metadata":27,"createdAt":248,"updatedAt":248,"publishedAt":248},15789,"ac4akvemqo18evbfilenulp4","import_1788448958725_d1wuca5r_6f068b5d09.png","Roundup: Astonishing Container Apartments Driving a New Lodging Trend 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There Profit in Container House Renovation?",{"pagination":259},{"page":204,"pageSize":204},{"data":261,"meta":267},[262],{"id":263,"documentId":264,"slug":265,"title":266},142987,"b4nrychu4h5eyflwv4pwur5v","integrated-container-house-drawings-one","Integrated Container House Drawings",{"pagination":268},{"page":204,"pageSize":204},{"data":270,"meta":408},[271,306,341,376],{"id":272,"documentId":273,"title":274,"slug":275,"excerpt":27,"publishedAt":276,"createdAt":277,"cover":278},1157652,"eeouyf2bpa9a8cshi4wbvei2","Portable Toilet Rental Buying Guide: Options & Tips","portable-toilet-rental-buying-guide-options-tips","2026-10-24T23:00:50.883Z","2026-10-24T23:00:50.856Z",{"id":279,"documentId":280,"name":281,"alternativeText":282,"caption":27,"focalPoint":27,"width":128,"height":128,"formats":283,"hash":302,"ext":131,"mime":134,"size":303,"url":304,"previewUrl":27,"provider":156,"provider_metadata":27,"createdAt":305,"updatedAt":305,"publishedAt":305},15032,"ulqirlp4p0ik11et07uk90oq","import_1788796386625_gdh63gnh_db31346763.jpg","Beijing Zhonglvhui Project Industrial Investment Promotion Pilot Zone Modular Exhibition 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