Legal analysis
Each process requires the presence of both the real estate donor and the donee. The specific procedures of real estate donation and transfer are as follows: donation book. The gift book is a written house gift contract signed by the real estate donor and the donee. According to the national regulations, the housing donation contract must be signed in writing. Pay the fee. In the transfer of real estate, the donor is exempted from business tax, but the donee still needs to pay deed tax and other transfer fees. When paying the transfer fee, the donor needs to pay in the real estate transaction department with the building ownership certificate, gift contract and other materials; Handle notarization. According to the relevant regulations of the state, the house gift must be notarized. Procedure fee: the gift notarization fee is 2% of the assessed price; Handle the transfer of property rights. In the process of real estate ownership transfer registration, both parties shall apply to the real estate trading center where the house is located for registration of property ownership transfer, and submit corresponding materials (transfer application, identity documents, real estate warrants, gift certificates, notaries and tax stamps); The donator delivers the house to the donee. In the process of donation and transfer, the donee needs to pay 1% personal income tax (the house is tax-free for five years and is the only house; Donations of real estate between close relatives and people who have the relationship of support and maintenance, as well as inheritance and bequest of real estate for less than five years can also be exempted), deed tax is 3%, decal 5 yuan/set, notarization fee and evaluation fee. Due to different regions and regulations, the delivery standards of notarization fees vary from place to place. In general, the notarization fee is 2% of the house price. Real estate assessment is needed in the process of real estate donation in some areas, while the assessment fee charged by real estate assessment is between 0.3%- 1%.
legal ground
Article 39 of the People's Republic of China (PRC) Urban Real Estate Management Law * * * If the land use right is obtained by transfer, the following conditions shall be met when transferring the real estate: (1) All the land use right transfer fees have been paid in accordance with the transfer contract, and the land use right certificate has been obtained; (two) investment and development in accordance with the transfer contract, which belongs to housing construction projects, exceeds 25% of the total investment in development, and belongs to plots of land, forming industrial land or other construction land conditions. If the house has been completed at the time of real estate transfer, it shall also hold the house ownership certificate.