The inheritance tax has the following characteristics: (1) The scope of taxation is complex; (2) There are various forms of inheritance, including real estate, bank deposits, cash, stocks, marketable securities, antiques, calligraphy and painting, jewelry and other movable assets, as well as intangible assets such as intellectual property rights. It is necessary to comprehensively and accurately grasp the residents' property information, as well as the specific circumstances such as bequest and inheritance. (3) The collection and management procedures are complicated. Inheritance tax requires a reasonable valuation of all kinds of property and a large number of professionals to engage in related valuation work, which is prone to disputes in collection and management, and the dispute resolution procedures are usually complicated; (4) The supporting conditions for collection and management are high. The levy of inheritance tax also needs to meet the corresponding collection and management conditions, such as the close cooperation of different government departments, the arrangement of tax preservation and compulsory measures for taxpayers who refuse to pay taxes according to law.
1. What fees do I need to pay for the property ownership certificate?
If the parents are alive, it belongs to the gift of property, and the tax shall be paid according to the tax amount of the gift of property at the time of transfer. If the parents have died, it belongs to inheritance, and the transfer shall be taxed according to the inheritance tax. There is no inheritance tax in China at present. However, the transfer of real estate is regarded as a transaction, so it is taxable.
1, legal inheritance does not need to pay deed tax, but the tax authorities have to go through the formalities of reduction and exemption; Non-statutory inheritance needs to pay deed tax, and heirs who donate property need to pay deed tax. The tax rate is determined in the range of 3-5% in each province, which may be different in each province. The tax basis is the assessed value or the tax approval value.
2. In addition, you have to pay 28 yuan's fees, 80 yuan's registration fees, and surveying and mapping fees (if necessary).
3, according to the evaluation value or tax verification value is 0. 05% pay stamp duty. Personal income tax of 20% is given according to accidental income.
4. Personal income tax is not paid for legal and illegal inheritance, because there is no provision to pay it.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 3 of the Deed Tax Law
The deed tax rate is 3% to 5%.
The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the People's Congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.
Article 3 of the Individual Income Tax Law
Personal income tax rate:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;
(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.