(a) the donor and the donee conclude a written contract to donate the house, that is, a donation letter.
(2) The donee shall pay the deed tax according to the provisional regulations on deed tax with the original house ownership certificate and gift certificate, and the deed tax shall be 3% of the current house price, so as to obtain the deed certificate.
(3) The donor delivers the house to the donee. The "delivery" here is subject to the registration of house property rights. That is, the donor and the donee should apply to the housing ownership registration authority for registration of ownership transfer within three months from the date of delivery of the donated house, with the original housing ownership certificate, gift certificate and deed certificate, and the identity certificates of both parties.
Relevant laws and regulations:
Taxes and fees payable for real estate gift
1, real estate appraisal fee;
Grade target total (ten thousand yuan) progressive billing rate ‰
(1) 100 or less (including 100)
(2) From 10 1 to 1000 2.5
(3) From 100 1 to 2000 1.5
(4)200 1 to more than 5000 0.8
5] 500 1 to 8000 0.4
[6] Above 800 1 to 10000 0.2
Once it exceeds 10000 0. 1
2. Donation notarization fee: benefit 2%, minimum 200 yuan;
3. Deed tax: transaction price ×1.5%;
4. Stamp duty: transaction price × 0.05%;
5. Stamp duty on warrants: each 5 yuan;
6. Property registration fee: 100 yuan;
Relevant legal knowledge:
According to Chinese law, the property determined by will or gift contract belongs only to husband or wife, and divorce is inseparable!
Inheritance right and gift right are different! Inheritance means that parents keep their rights until their death, and the gift disappears with the completion of the gift!
The taxes and fees for inheritance and donation are different! Besides, you can change your name! Immediate family members can inherit gifts without deed tax!
I. Give
1. Sign the confirmation letter
Go to the Housing Authority with your parents to sign the confirmation letter, and bring all relevant information, such as the property ownership certificate or the purchase contract; The free gift agreement between the real estate donor and the donee shows that the free gift is the true intention of the donor and the acceptance of the gift is the true intention of the donee. What needs to be added is that in the gift business, if the donee is a minor, the gift certificate unilaterally issued by the donor also has legal effect.
Fees: When signing the power of attorney, at least all work and miscellaneous fees should be collected, including survey fees, notarization fees per 50 yuan below 100 square meters, and search fees of 100 yuan.
estimate
Fees: The appraisal fee is 5‰ of the real estate assessment price, but at least RMB 1 000 is charged for each case. Because it is a gift business, the evaluation price is usually lower than the market price.
3. Handling the notarization of gifts
Charge standard: the gift notarization fee is 2% of the assessed price.
Pay taxes and fees
Cost: It is very complicated to register this gift with the Housing Authority. Upon arrival at the Housing Authority, the property will be re-evaluated, including
The deed tax is 3% of the appraisal price of the Housing Authority;
Stamp duty is 0.5% of the appraisal price of the Housing Authority;
The registration fee for the transfer of real estate rights is 80 yuan per piece (10 yuan will be charged for each additional donee).
The above three items are generally paid by the donee.
There is also a land transfer fee, which depends on the nature of the donated property. If a part of the housing reform is not delivered to transfer fees, the donor will return it. It is worth mentioning that if the donated property is of the nature of housing reform, after this donation procedure, it will change its nature and become a commercial house.
5. Issue a new real estate license
Answer 2:
Gift money is the lowest, but it will generate a lot of taxes in the future; To make a normal transfer, you can take the transfer at a low price; Please see the details:
According to the notice, since June, 2009, if the property owner gives the property to others free of charge, the donee shall pay personal income tax according to the item of "other income determined by the financial department of the State Council", with the tax rate of 20%, but there are three situations that can be exempted from tax.
First, the property rights of the house will be given to spouses, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters free of charge; The second is to give the property right of the house to the supporter or supporter who undertakes the obligation of direct support or support; Third, after the death of the owner of the house property, the legal heir, testamentary successor or donee who obtained the house property according to law.
A person from the Municipal Local Taxation Bureau said that in the past, the property rights of houses were given away free of charge, and both immediate family members and strangers were required to collect a tax. This time, State Taxation Administration of The People's Republic of China issued a document clearly stating that property donated by immediate family members is tax-free, while property donated by strangers is subject to 20% tax, so as to crack down on tax evasion in the market.
It is understood that when a tax is levied on the house donated by the donee for free, the tax payable is the balance of the value of the donated house marked in the real estate gift contract MINUS the relevant taxes paid by the donee during the gift process. If the value of the house marked in the gift contract is obviously lower than the market price or the value of the house is not marked in the gift contract, the tax authorities may determine the tax payable of the donee according to the market evaluation price of the donated house or other reasonable means.
You can't enjoy preferential policies when giving away real estate.
"In the past, citizens used free gifts to transfer real estate, mainly for tax avoidance. Now this kind of tax avoidance transfer is rare." A person from the Municipal Local Taxation Bureau said that the state has issued a series of preferential policies for real estate transactions, which clearly regards real estate gifts as transactions and should be taxed. In this way, it is better to trade directly through the gift transfer of real estate.
According to the current tax and fee system, individuals or units who donate real estate are taxed, and they need to pay 5.6% business tax and additional tax. However, if you meet the conditions of preferential policies for second-hand housing transactions, you can also enjoy corresponding benefits, such as exemption from business tax for two years.
In this case, the transfer of real estate by gift is not as cost-effective as normal market transactions. First, the gift of real estate requires a uniform deed tax of 3%, while the market transaction of non-ordinary houses only requires a deed tax of 1.5%; Second, the gift of real estate also needs notarization fees, appraisal fees, transfer fees, etc. Generally speaking, the tax paid far exceeds the tax paid by normal transactions.
In addition, you can enjoy a series of preferential policies through normal market transactions. For example, the deed tax can be refunded by 80% before the end of the year, and the second-hand house business tax can be fully subsidized within two years.
It is understood that at present, there are two options for paying a tax on housing gifts. The first scheme is to levy 20% tax according to the difference, but it needs to include legal documents for tax deduction such as decoration; Second, it is impossible to provide relevant legal documents and tax according to the total value of the house. Ordinary houses are taxed at the rate of 1%, while non-ordinary houses are taxed at the rate of 1.5%.
Answer 3:
District and county real estate management bureaus:
In order to strengthen the management of real estate donation, according to the Provisions of Beijing Municipality on Several Specific Issues Concerning the Implementation of the Regulations on the Administration of Urban Private Houses, the donee of private houses must have permanent residence in this city, unless it is chartered by the Municipal People's Government. Organs, organizations, military units, schools, enterprises and institutions, including collectively-owned units, must be examined and approved by the Municipal Real Estate Management Bureau. The "Interim Provisions on the Management of Housing Sale in Beijing" stipulates that "it is forbidden to buy and sell houses privately and in disguise. ",the relevant declaration procedures, working procedures, examination and approval authority, examination and approval principles, illegal handling and tax collection of real estate gift management are as follows:
First, the declaration procedure of real estate gift:
1. If the property is donated to others or units, the donor (the owner of the house, the same below) shall submit a written application (the reasons for the donation should be indicated in the application), and submit the Property Donation Letter and the Property Ownership Certificate notarized by the notary office.
2. The recipient of a private house (including a legal person, the same below) shall submit a written application for donating property at the same time. The application must be clear that it is a free gift, and there is no economic exchange condition such as buying and selling relationship. For private donation applications, the relationship between the donee and the donor must also be explained. The application for unit donation shall be signed and sealed by the legal representative, and attached with the certificate that the superior competent department of the recipient unit agrees to donate.
3. For real estate donation, the donor and the donee shall go through the formalities of declaration of real estate donation with the above-mentioned relevant certificates, ID cards and seals at the county real estate administration where the house is located, and the agent shall fill in the Beijing Real Estate Donation Application Approval Form according to the Notes on Filling in the Application Approval Form for Real Estate Donation.
If the donor or recipient is unable to handle it in person for some reason, he may issue a power of attorney and entrust others to handle it on his behalf. The power of attorney must be certified by my unit or relevant departments. If I don't live in this city, my power of attorney must be notarized by a notary office.
4. In the "Approval Form", the information of the donor and the recipient, the information of the donated house, the current housing situation of both parties and their mutual relationship, and the reasons for the donation shall be truthfully filled in by the donor and the recipient, and signed and sealed by both parties after being inquired by the agent.
For private donations, the recipient must use the household registration name, and may not use aliases, aliases or pseudonyms. The recipient must use the full name of the company, not the abbreviation, and may not receive it in the name of an individual.
Two, for the real estate gift work procedures and examination and approval authority:
1. Preliminary acceptance: the real estate administrative director shall designate a special person to handle the formalities of real estate donation, fill in the relevant contents of the approval form on behalf of both parties, and the agent shall collect relevant documents and issue a receipt of the "deed of storage".
According to the Application Form, identity documents, relevant warrants and certificates of the donated real estate submitted by the real estate donor and the donee, the agent reads the real estate registration card and housing files, and goes to the location of the house to verify whether the source of property rights, the location of the house courtyard, the housing situation, the ownership of the courtyard wall, the use of the existing house, and the existence of property rights disputes are consistent with the Application Form. After it is correct, the handler shall sign the preliminary examination opinion in the survey opinion column and indicate it.
2. Review: The chief of real estate administration will conduct a comprehensive review according to the Application Form, relevant certificates, property registration cards, housing files and other materials, combined with the opinions of the manager. If in doubt, he should go to the site for re-inspection or ask both parties. Upon examination, if the source of the donated real estate property right is clear, there is no property right dispute, it conforms to the relevant policies and regulations, the documents are complete, the procedures are complete, and there is no buying and selling behavior and other economic conditions, the opinions on donated real estate can be signed and reported to the competent director for examination and approval.
3. The competent director of the district and county housing authority shall examine and approve according to the review document and sign it. Then hand over the approval documents to the housing management department, which will hand them over to the appraisers for valuation.
According to the regulations, it must be approved by the Municipal Housing Authority. The approval documents of the district and county bureaus need to be stamped with the official seal of the district and county housing authority and reported to the Housing Management Office of the Municipal Housing Authority.
4. Valuation: After the appraiser evaluates the house site according to the Application Form and the housing stall, he shall fill in the valuation amount, deed tax receivable amount and handling fee receivable amount in the corresponding columns of the Application Form. According to the Provisional Regulations on Deed Tax, deed tax should be exempted, and the word "Exemption" can be filled in the column of deed tax exemption.
5. Charge: After the appraiser seals, the appraiser will hand over the relevant materials to the agent, and after the agent checks that the appraised amount is correct, he will inform the donee to pay the handling fee for the real estate gift at the designated place with the receipt of the deed certificate and his identity certificate. After the payment is completed, the agent shall issue a receipt of "Beijing Real Estate Registration Fee"; And the receipt of the "deposit deed" is stamped with the seal of "property gift has been handled". Donors and grantees shall carry the receipt of the Deposit Contract and the Receipt of Beijing Real Estate Registration Fee as proof of the source of real estate donation property rights, and handle the registration of house ownership transfer.
6. Filing: The agent will bind and file the relevant certificates of real estate donation, certificate of title, application, receipt and storage deed stub, evaluation form and Beijing real estate registration fee stub.
7. Handover: The agent will hand over all the property donation files to the property ownership registration personnel for registration and custody, and then the registration personnel will be responsible for urging the donor and the donee to go through the formalities of property right transfer registration within 3 months as required.
Three, the examination and approval principles and illegal treatment:
1. If one of the following circumstances is found, it shall not be approved:
(1) No legal documents or incomplete documents;
(two) there are unresolved property disputes;
(3) The donee has no fixed residence in this city;
(four) approved the requisition or allocation of construction land;
(five) the donor's living difficulties caused by the donation of property;
(six) there are unidentified transactions or disguised transactions;
(7) The unit accepts donations in the name of an individual or both parties conceal the real situation.
2. If the gift is a real sale, once it is found out, it will be punished according to the relevant provisions of Article 14 of the Interim Provisions on the Administration of Housing Sale in Beijing.
Iv. tax collection:
The gift deed tax is levied at 6% which is 5 times of the house price standard 1982.
The gift handling fee is calculated at 2% which is 5 times of the house price standard 1982.
Other standards related to fee reduction or exemption shall be implemented in strict accordance with the provisions of the Provisional Regulations on Deed Tax.
The gift deed tax and handling fee shall be borne by the donee.
Answer 4:
Overview of property transfer:
In addition to the transfer fee, there are also real estate transfer fees. There are many ways to transfer property, and the corresponding transfer fees are different.
Transfer method:
1. Inheritance and transfer:
1. To handle the transfer formalities of real estate license, you should cancel your account at the police station where the decedent's household registration is located, and handle the death certificate;
2. To handle the transfer procedures of the real estate license, you should go to the district or municipal notary office (the original export commercial housing went to the municipal notary office) to handle the notarization of inheritance rights. There are two kinds of real estate inheritance: one is testamentary inheritance and the other is legal inheritance.
The materials to be submitted are:
(1), the death certificate of the decedent;
(2) The property right certificate or other documents of the house shall be provided for the transfer of the property right certificate;
(3), household registration book or other documents that can prove the kinship between the decedent and the legal heir;
(4) The transfer of real estate license requires the identity certificate of the heir; Other materials to be submitted for notarization of testamentary succession right: the will made by the decedent (the will must be notarized, and other forms of wills will not be adopted temporarily because their authenticity cannot be determined).
Three, for housing transfer registration, the applicant is the heir or legatee.
The applicant shall submit the following documents to the registration authority: application for real estate registration (original), identity certificate (photocopy), real estate ownership certificate (original), notarized document of inheritance right or notarized certificate of will and bequest acceptance (original), deed tax payment certificate (original).
Fourth, bequests are different from statutory inheritance and testamentary inheritance, and they need to be taxed.
Normal transmission:
Real estate buyers and sellers who put houses into use shall sign real estate sales contracts. The text of the contract can be a model text formulated by the Housing and Land Administration Bureau or a self-made contract. If a self-made contract is adopted, the parties concerned shall entrust a legal service institution recognized by the Municipal Real Estate Bureau to conduct pre-trial before applying for transfer, and the legal service institution shall put forward pre-qualified opinions on the self-made contract that meets the requirements. City, district and county real estate transaction management institutions shall, after accepting the application for transfer, review the application materials provided by the buyer and the seller, and the contents of the review are as follows:
1. Whether the materials provided by the parties are legal and valid;
Two, the contents of the application form and the materials provided are consistent and correct;
Three, the real estate ownership is clear, there is no ownership dispute or other unclear phenomenon, whether it belongs to the "real estate transfer measures" provisions shall not be transferred;
4. Whether the transferee can transfer the real estate according to the regulations;
5. Whether the purchased real estate has been mortgaged;
Six, the sale of leased real estate, whether the lessee gives up the preemptive right;
Seven, the sale of real estate owned by * * *, * * whether someone gave up the preemptive right;
Eight, the real estate transaction management institutions that other contents should be audited.
The information to be provided during the transfer mainly includes:
Property ownership certificate, identity certificate of the buyer and the seller, certificate of marital status of the seller, certificate of house audit, sales contract and other materials deemed necessary by the house registration agency.
1, transaction tax
A. Business tax (the tax rate is 5.55% paid by the seller) According to the new real estate policy of 20 10, business tax is levied in full on non-ordinary houses that have been sold and purchased for less than five years, and business tax is levied on non-ordinary houses that have been sold and purchased for more than five years or ordinary houses that have been sold and purchased for less than five years according to the difference between the two transactions, and ordinary houses that have been sold and purchased for more than five years are exempted from business tax.
There are two main points here: First, the purchase time is more than 5 years. Look at the real estate license first, then look at the deed tax invoice, and then look at the bill (the housing reform room looks at the special bill for the sale income of state-owned housing). These three documents are calculated according to the earliest time. Generally speaking, the bill is earlier than the deed tax invoice, and the deed tax invoice is earlier than the real estate license. The earliest time in the housing reform is the deposit bill received by the housing reform. Second, whether the property for sale is an ordinary house or an unusual house.
In addition: if the property sold is non-residential such as shops, writing rooms and factories, it is not necessary to demonstrate whether the business tax needs to be levied in full after 5 years.
B. Individual income tax (65438+ 0% of the total transaction amount or 20% of the difference between the two transactions) collection conditions: individual housing transfer income tax shall be paid for the sale of non-unique housing by family.
There are two conditions here: one is the only residence for the family, and the other is the purchase time of more than 5 years. If both conditions are met at the same time, individual income tax can be exempted; If you don't meet any conditions, you have to pay personal income tax.
Note: If it is the only residence of the family, but the purchase time is less than 5 years, it needs to be paid in the form of tax deposit first. If you can re-purchase real estate and obtain property rights within one year, you can refund the tax deposit in whole or in part. The specific refund amount is 1% of the lower transaction price of two properties.
Note: The Local Taxation Bureau will examine whether there are other properties under the name of the seller's husband and wife as the basis for the family's sole residence, including the properties registered in the housing management department (excluding non-residential properties) although the property ownership certificate has not been applied.
Note: If the property sold is a non-residential property, individual income tax will be paid under any circumstances. Moreover, the local taxation bureau must also levy 20% of the difference in business tax payment during the tax collection process.
C. Stamp duty (the tax rate is 1%, which is shared equally between the buyer and the seller), but the state has temporarily exempted it since 2009.
D deed tax (the basic tax rate is 3%, and the preferential tax rates are 1.5% and 1% to be paid by the buyer) collection method: 3% of the total transaction amount is collected at the basic tax rate, and the buyer pays 1% of the total transaction amount when purchasing an ordinary house with an area of less than 90 square meters for the first time, and pays the transaction when purchasing an ordinary house with an area of more than 90 square meters.
Note: Only when you buy for the first time and own an ordinary house can you enjoy the discount. The discount of deed tax is calculated by individuals, and you can enjoy the discount as long as you pay the deed tax for the first time. If the property purchased by the Buyer is non-ordinary residence or non-residence, 3% of the total transaction amount shall be paid.
E. Surveying and mapping fee 1.36 yuan/m2, total amount = 1.36 yuan/m2 * actual surveying and mapping area (after April 2008, under the new policy, the surveying and mapping fee standard for housing reform houses: 200 yuan below 75 m2, 300 yuan above 75 m2,1400 yuan above 44 m2).
Generally speaking, housing reform needs surveying and mapping, and commercial housing needs surveying and mapping if there is no surveying and mapping chapter of Jinan Housing Authority on the original property certificate.
F. Total transaction cost of second-hand houses: residential 6 yuan/m2 * actual surveying and mapping area of non-residential houses 10 yuan/m2.
G. Registration fee (cost) 80 yuan * * * Ownership Certificate: 20 yuan.
2, the required materials
A. The local taxation bureau needs a copy of the ID card and household registration book of the seller's husband and wife (if the seller's husband and wife are not in the same household registration book, it also needs a copy of the buyer's ID card, online sales agreement and real estate license (if the seller's spouse is dead, it also needs a copy of the death certificate of the police station).
B. The Housing Authority needs to sign an online sales agreement, the original real estate license, two new mapping drawings, and a copy of the tax exemption certificate or tax payment certificate; For example, for the houses directly reconstructed in the province, two copies of the Confirmation Form of Public Housing Purchased and the attached table 1 are required.
Note: The joint signature of spouses is required when changing rooms. If the spouse has died but used the length of service, if it is after the housing reform, it is necessary to do inheritance notarization before the transaction transfer; The original death certificate issued by the police station should be submitted before the housing reform. Provincial housing reform also needs to fill in the "confirmation form of purchased public housing" in duplicate, which will be confirmed by the unit and the provincial housing reform office, and the original housing reform bill will be submitted.
Gift transfer:
1. Fees: Business tax and personal income tax are exempted, but they need to be increased. A notary fee 40 yuan/m2 * area of property right certificate. B. deed tax collection requires full deed tax no matter what the property is. Other expenses are the same as normal transfer.
2, the required materials
A. The notary office needs a copy of the donor's household registration book and the recipient's ID card, a copy of the buyer's ID card and a copy of the property right certificate.
B. you can transfer the ownership directly without going through the local taxation bureau.
C. The materials required by the Housing Authority are basically the same as the normal transfer, except for an original notarial certificate.
Transfer and inheritance of real estate transactions:
1. The expenses for inheriting the property include a. Notary fee 40 yuan/square meter * area of property right certificate b. Inheritance notary fee 80 yuan/single waiver inheritance notary 80 yuan/person.
Note: Personal income tax is levied at 20% when the inherited property is transferred and sold again, but it can be exempted as long as it is the only house in the family and has been purchased for more than 5 years, and the personal income tax rebate policy is also applicable.
2. required materials a. the notary office needs the death certificate of the original property owner, a copy of the property right certificate, and a set of ID cards and household registration books for each party. B. The materials required by the Housing Authority are basically the same as the normal transfer, except for the notarial certificate. Note: The difficulty of inheritance lies in notarizing all heirs to give up inheritance, and it is necessary to prove that all parties are heirs and voluntarily give up inheritance rights.
Production analysis:
Property analysis, also known as property analysis, means that property * * * is divided with property by some people according to certain standards and owned by their own * * *. The most common is the division of labor between husband and wife. There are generally two situations: marital division and divorce division. The process is to go to the notary office to do property analysis and justice, and then go to the Housing Authority to handle the transfer procedures. In addition to other materials, a copy of the divorce agreement or court judgment is required.