Let's assume a scene. Grandma is a rich old lady with three suites under her name. Grandma wants to give her granddaughter the Shen Yi Suite so that Shen Yi Jr. can have a personal name on it. But Xiao Shen wants cash. He wants to sell the house and pay the down payment to buy a big house. So I came to consult my agent Kobayashi. Should I ask my grandmother to make a gift first? Or let grandma sell me the house? Or sell it directly in the name of grandma? How much is the tax?
This kind of problem will happen a lot. In practice, you will also encounter the following problems:
1. My house is inherited, so will there be high taxes when I sell it?
2. I want to give my house to my children. After I give it, I can meet the purchase restriction conditions. Can I buy it immediately?
3. How much tax should I pay if I give my house to my friend?
4. Is it necessary to pay taxes when my wife and I change our names?
Next, we will introduce all kinds of dry goods knowledge about inheritance and gift in detail. After reading this article, you will gain something:
1. Husband and wife changed their names, and immediate/indirect relatives gave gifts.
2. Direct/indirect inheritance
3. The donated/inherited house will be sold again.
Taxes and fees that will appear in the above-mentioned operation, as well as problems that need attention.
1. Husband and wife changed their names, and immediate/indirect relatives gave gifts.
The name change of husband and wife and the division of husband and wife's property are exempt from all taxes and fees.
Immediate family members are required to pay the deed tax of *3% of the evaluation price for gifts. (Dad gave it to his son)
Non-direct gifts, such as gifts for friends, are subject to value-added tax like commercial housing, and the individual tax is 20% of the nuclear pricing, in addition to the deed tax of 3% of the nuclear pricing.
Therefore, the cost of this indirect gift is very high. In other words, the transaction here is conducted in the form of ordinary second-hand commercial housing sales. The individual tax is between 1%-2% of the nuclear price, and the deed tax depends on the buyer's first and second sets.
Next, let's take a look at the new gift-giving policy issued by 20021Shanghai on July 24th:
Interpretation in a word: if you want to send this house, you can still count the number of sets within five years; It doesn't matter if you accept it, provided that you have a place to buy a house in Shanghai.
2. Direct/indirect inheritance
In the case of direct inheritance, there is no need to pay any tax at the time of inheritance.
Non-lineal inheritance often happens, but the tax is not high, just like lineal gift, paying 3% deed tax is enough.
The above results show that if Su Daqiang marries a nanny, there is no need for taxes and fees to change the name between husband and wife. If Su Daqiang wants to give it to the nanny, he won't. They don't give it directly, and the tax is very high. And the nanny is not necessarily a Shanghai hukou, and she can't accept it without the qualification to buy a house. In fact, Su Daqiang can write a will, and the nanny inherits it indirectly, which is relatively economical.
3. The donated/inherited house will be sold again.
Value-added tax, like commercial housing, personal income tax is 20% of profits, and you can also choose to hold it for five years. The only situation is that it will be exempted after five years.
To sum up, we make the above contents into chart form, and can apply the formula at any time:
In addition, there will be various complicated situations, such as:
Q: Besides, if my house is half inherited and half donated, how can I calculate the tax for selling my house?
Answer: The share of inheritance is calculated by inheritance method, and the share of gift is calculated by gift method.
So back to the question at the beginning of the article, can you set formulas for various situations?
Suppose this is a house in Shanghai, within the inner ring, grandma holds 4 million yuan for 5 years:
Answer analysis:
Direct selling, giving first and selling later, value-added tax 0 and commercial housing (less than five full value-added tax), 20% deed tax 1% profit depends on the buyer.