1, which can be given as a gift. The gift needs to pay the deed tax at the full rate of 3%, and the stamp duty is five ten thousandths. If the house acquired through donation is transferred again, it is required to pay all the house price minus the necessary expenses for donation and transfer, and then pay personal income tax at the tax rate of 20%;
2, the sale and transfer, the business tax depends on the real estate license for less than two years: if the house is sold for less than two years, the business tax will be levied in full; Houses sold for more than 2 years (including 2 years) are exempt from business tax.
There are several ways to transfer the house under the elder sister's name to the younger brother: First, transfer it by gift; Second, transfer through sale; If the transferee of real estate intends to transfer in the future, it is suggested to transfer by selling; Immediate family members are exempt from business tax, income tax, deed tax and production cost due to the transfer of gifts; The transfer of the gift needs to be notarized; Moreover, it is necessary to pay 20 yuan's income tax in the future.
* * * If there is a house, it should be registered by * * * and someone * * *. If there is a house ownership change registration, it can be applied by the relevant person * * *. However, if the share of * * * changes, it shall be jointly applied by * * * and someone * * *. Generally, the gift transfer formalities can be completed in about 20 days. When the materials are ready, go to the local real estate to fill in the relevant forms and stock contracts. After these materials are submitted to the real estate bureau, there will be a receipt indicating the tax payment time and paying taxes according to the above time. After paying off, you can apply for a new real estate license.
How to calculate the transfer fee for the house?
1. Property right transfer registration fee to be paid: houses, which the obligee shall pay according to the 80 yuan of each house; For non-housing, both parties shall pay 2‰ of the total standard house price. Deed tax of real estate transfer: 3% of the market price arising from the sale, gift and exchange.
2. Deed tax on the transfer of real estate: if the ownership of real estate is transferred due to sale, gift or exchange, the transferee shall pay the deed tax at 3% of the sales price (or market price); When individuals purchase ownership certificates that meet the requirements of document No.3 [2006] of Tianjin Local Taxation Bureau, they shall pay the certificate cost 10 yuan for each additional certificate.
3. Stamp duty is required for the transfer of real estate: tax is calculated at the rate of 0.5‰ of the market price of the house, and stamp duty is levied in full for each house. 5 yuan for each house ownership certificate.
4. Need to pay the property transfer fee: if the property ownership certificate is issued, the certificate fee will be exempted; If the house ownership certificate (* * *) is issued to multiple house owners, the certificate fee shall be paid for each additional certificate 10 yuan.
According to the above answers, it can be concluded that the transfer of my sister's house to my brother may be a gift. At this time, a gift contract needs to be signed, and the contract is likely to be notarized before the transfer formalities can be handled in the Housing Authority.
Legal basis:
Article 33 of the Measures for Housing Registration
To apply for registration of house ownership transfer, the following materials shall be submitted:
(1) Application for registration;
(2) the identity certificate of the applicant;
(three) all of the housing or real estate ownership certificate;
(four) materials to prove the transfer of ownership of the house;
(5) Other necessary materials.
The materials mentioned in Item (4) of the preceding paragraph may be sales contracts, exchange contracts, gift contracts, bequests, inheritance certificates, division agreements, merger agreements, legal documents that come into effect by the people's courts or arbitration committees, or other materials that prove the transfer of house ownership.