At present, in Guangzhou, whether it is a gift or a sale, it can't be priced at will. It should be priced according to the appraisal system of the Housing Authority, and each region has a minimum appraisal price. If the tax declaration price is higher than the assessment price, the tax shall be calculated according to the tax declaration price of the buyer and the seller; If it is lower than the evaluation price, it is necessary to go back and re-quote. Therefore, "1 mosquito chicken" can't sell a house in Guangzhou. However, generally speaking, the HA's valuation will be much lower than the market price. For example, the market price of a staircase building in Haizhu District may be 1.8 million yuan/square meter, and the evaluation price may only be 3,000 yuan/square meter. What's the specific quotation? It is recommended to consult the intermediary of this plate. They have a lot of practical experience, so they can give a general suggestion.
Whether it is inheritance, gift or sale, certain taxes and fees will occur. Which is the best way? It depends on the specific real estate situation. Industry insiders remind the public that if the taxes and fees that children need to pay for selling real estate in the future are taken into account, the taxes and fees for buying and selling may sometimes be lower than those for gifts. It is best for citizens to find an intermediary professional nearby to calculate and choose the way that suits them best.
Let's take a two-bedroom apartment for example. At present, the market price of real estate is about 6.5438+0.2 million yuan, the real estate license is less than two years, and the purchase price is 400,000 yuan.
65438+ 0,3% deed tax shall be paid for the first transfer gift.
The taxes and fees that need to be paid for real estate gift include deed tax, notary fee and registration fee, of which the largest amount is deed tax, which is 3% of the appraised house price. The house with a market price of 6.5438+0.2 million yuan has a deed tax of 36,000 yuan. If the real estate license expires two years later and the children are sold, and they are the only houses, they can be exempted from business tax and personal income tax, and only need to pay a small handling fee.
If a child sells a house or owns multiple houses within less than two years after the gift, according to this mode of operation, the child can only pay personal income tax according to the facts, that is, 20% of the transfer income is collected after deducting reasonable expenses, and 5.5% of the transfer income is paid at the same time. Assuming that the children will sell this property at a price of 6.5438+0.5 million yuan in the future, the tax payable by the father and son (female) * * * may be as high as 400,000 yuan in the process of changing hands twice.
2, buying and selling for two years and then changing hands can reduce taxes.
If parents "sell" the property to their children, they need to pay personal income tax of 1% of the total evaluation price. Since the real estate license is less than two years old, the value-added part has to pay 5.5% business tax. Children need to pay 1% deed tax. They have to pay 68,000 yuan.
When the children transfer the property again after the same day, if they have obtained the real estate license for two years and are the only housing, the children only need to pay a small transaction fee.
If the real estate license is less than two years old or you own multiple houses, you need to pay 1% personal income tax and 5.5% business tax on the value-added part, and the tax for the two transactions is * * * 99,500 yuan.
It can be seen that if the children sell their houses two years before the future real estate license expires, the way of buying and selling between father and son (female) will save money than giving. If the child's real estate license is more than two years, then selling this suite and buying a big house can save a lot of taxes and fees.
3. Inheritance tax is the most economical.
Theoretically, it is the least tax to leave property to children through inheritance. If there is no other consideration, you can wait until your parents die before you transfer, and you only need to pay a small amount of registration fee and stamp duty.
Children who have obtained the real estate license through inheritance for two years before selling the property and are the only houses can be exempted from personal income tax and business tax at the same time, and only need to pay a small amount of transaction fees.
Even if the real estate license is sold for less than two years, it only needs to pay 1% personal income tax and 5.5% business tax, with a total cost of 97,500 yuan.