1. According to China's "People's Republic of China (PRC) Inheritance Law", the legal heirs inherit the ownership of land and houses without collecting deed tax.
2. Non-legal heirs inherit the ownership of the land and houses of the deceased before his death according to the will, which is a gift and the deed tax is receivable.
3. The only legal heirs are: spouse, children, parents, brothers and sisters, grandparents and grandparents.
4. When the legal heir sells the inherited house in the future, he needs to pay all kinds of taxes and fees according to the sale of second-hand houses, but he does not need to pay personal unexpected income.
5. Inheritance means that the heir obtains the property without paying the price of the house itself.
6. According to the regulations, children get their parents' houses through inheritance, and they don't need to pay deed tax, but only need to pay notarization fees and production fees. However, because inheritance requires the death of the heir to handle the transfer of property rights, and there are two cases of testamentary inheritance and legal inheritance, the relative transfer procedures are more complicated.
7. Compared with inheritance, the gift often needs to pay 3% more deed tax, and the gift parties need to pay 5/10000 stamp duty respectively, which adds up to 3. 1% tax. In addition, personal income tax also has strict regulations.
8. Free gifts to spouses, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters; Business tax and personal income tax shall be exempted for those who have the obligation of direct support or maintenance, and relevant fees shall be charged under other circumstances.
9. All kinds of taxes and fees will still be collected when the house is re-traded.