1. The buyer and the seller apply to the real estate transaction management department for review.
2. The buyer and the seller establish information communication channels, and the buyer understands the overall situation and property rights of the house, and requires the seller to provide legal documents, including house ownership certificate, identity certificate and other documents.
3. If the house provided by the seller is legal and can be traded on the market, the buyer can pay the house purchase deposit, and the buyer and the seller sign the house sales contract. After the buyer and the seller reach an agreement on the location, property right, sales price, delivery time, delivery method and property right disposal of the house through consultation, both parties shall sign at least three house sales contracts.
4. After the buyer obtains the ownership certificate of the house and pays off all the house price, and the seller delivers the house and settles all the property fees, all the second-hand house sales contracts of both parties are fulfilled. If the real estate license is sold within 5 years after it is issued, the income tax will be levied at 1% of the sales price (in some places, the income tax will be levied at 20% of the difference between the sales price and the original sales price, and there are also two cases where 1 is selected); The real estate license will be sold in five years. If it can be proved that the seller sells the house for family living, it can be exempted from income tax!
After the 20 16 camp reform, we will judge whether it can be exempted according to the number of years of the real estate license. According to the regulations, if an individual transfers a house, a transfer contract has been signed before April 30, 20 16, and if the property right is changed after May, 16, business tax will not be paid.
Legal basis: Article 657 of the Civil Law of People's Republic of China (PRC) is a gift contract in which the donor gives his property to the donee free of charge and the donee expresses his acceptance of the gift.