1.90- 140 square meters shall pay the deed tax at 1.5% of the house price, and above 140 square meters shall pay the deed tax at 1% of the house price, and the first purchase below 90 square meters shall pay the deed tax.
2. If the property right of the house is less than 5 years, it will be paid by 1%, and the house property right will be exempted if it is over 5 years.
3. If it is less than 5 years, it is required to pay 65438+ 0% of the house price or 20% of the difference between the original value of the house and the present value of the house (the original value of the house is generally calculated according to the tax amount of the previous deed tax). If it is more than 5 years, it will be exempted.
4. The house transaction fee shall be paid according to the house area of 6/ m2.
5. Housing property registration fee 80 yuan.
Second, the effective conditions of the gift contract
A gift contract must meet the following conditions before it can take effect:
1. The donated property must be the legal property owned by the donor;
2. It must be a true expression of the donor's own wishes;
3. The true meaning of the donee's willingness to accept the gift.
Third, the housing gift transfer process
Housing donation transfer process:
1. Sign the contract
The signing of a free gift agreement between the real estate donor and the donee shows that the free gift is the true will of the donor and the acceptance of the gift is the true will of the donee.
Go through notarization
According to the provisions of the Joint Notice of the Ministry of Justice and the Ministry of Construction on Strengthening the Notarization of Real Estate Registration Management, the notarization of real estate gifts shall be handled.
Apply for registration
At the same time, the donor and the donee shall submit a written application for donating real estate and accepting gifts to the real estate transaction management department.
Provide documents
Both parties to the real estate gift should submit relevant materials when submitting the gift application.
5. Fill in the "Real Estate Gift Application Approval Form"
All relevant contents in the form must be truthfully filled in.
Step 6 review
The real estate management department accepts and examines the documents submitted by the parties to the real estate gift, and makes an actual investigation on the property rights and housing conditions.
7. Approve the transfer
After careful examination and confirmation, the real estate management department shall promptly approve the transfer of the donated real estate and issue a new real estate ownership certificate to the donee.
Legal basis:
Notice of State Taxation Administration of The People's Republic of China Municipality on Strengthening the Tax Administration of Personal Donation of Real Estate in Real Estate Transactions.
Article 1: On strengthening the tax management of personal free gift of real estate.
(1) Opinions on strengthening the management of business tax on personal donated real estate.
1. Individuals donate real estate to others free of charge, including inheritance, estate disposal and other free gifts of real estate. Taxpayers shall submit relevant certification materials to the tax authorities according to different situations when handling business tax exemption application procedures:
(1) If the property is inherited, the successor shall submit the Certificate of Inheritance, the Property Ownership Certificate and the Registration Form for Personal Free Donation of Property issued by the notary office (see annex);
(2) If the testator disposes of the real estate, the testator or legatee shall submit the testamentary notarial deed, testamentary succession notarial deed or bequest notarial deed, property ownership certificate and the registration form for personal free gift of real estate issued by the notary office;
(3) In other cases, the donee shall submit the gift certificate of the property owner and the certificate of the donee's acceptance of the gift, or the certificate of the gift contract handled by both parties, as well as the property ownership certificate and the registration form of the individual's free gift of the property.