Inheritance is the most cost-effective but harsh.
The most cost-effective transfer between relatives is inheritance. If you transfer between parents and children, the cost of inheritance is the lowest. You only need to pay the registration fee of 280 yuan, and there is no business tax, individual tax or deed tax. However, the conditions are single, and only the property belonging to the immediate family members with inheritance relationship can be used.
In practice, because the inheritance can only be transferred after the death of the decedent, there are fewer people in this way. If the property owner leaves no will before his life, it will be defined by law. If there are many heirs who want to transfer them to one of them, then the others who have the right to inherit must declare their renunciation.
If the property owner leaves valid legal documents before his life, the designated heir must be a notarized will of the heir before his life to have legal effect. Of course, the inheritance must be the property owned by the decedent before his death.
Gifts cost less but have the highest risk.
Other relatives, even brothers and sisters, can't adopt the way of inheritance, but can only choose to transfer ownership by giving or buying and selling.
If it is a house with an area of 80 square meters, the original price is 800,000 yuan, and the present value is 6,543.8+0,000 yuan. In the case of the highest compensation, it is compared with the gift. In the general real estate sales, it belongs to the second suite sales, and it needs to pay business tax, which is the highest.
The difference between inheritance, gift and transaction transfer payment;
Inheritance and transfer:
280 yuan registration fee
Gift transfer:
280 yuan registration fee, deed tax of 30,000 yuan (3%) (second house purchase) and notary fee of 4,000 yuan (3/1000 to 4/1000 notary fee), totaling 34,280 yuan.
Sales and transfer:
No business tax is required: 80 yuan registration fee, deed tax of 30,000 yuan (3%) (second house purchase), personal income tax (100-80) * 20% = 40,000 yuan, and 480 yuan transaction fee, totaling 70,560 yuan.
Business tax to be paid: 80 yuan registration fee, deed tax of 30,000 yuan (3%) (second house purchase), business tax of 55,000 yuan (5.5% business tax), personal income tax (100-80) * 20% = 40,000 yuan, and transaction fee of 480 yuan, totaling125,560 yuan.
It can be seen that, for the same house, due to different transfer methods, the transfer fee ranges from the lowest in 280 yuan to the highest in excess of1.20,000, with huge differences.
However, in practice, due to the strict inheritance conditions; The transfer of real estate gift is risky, because if the donor gives up the gift before the transfer of real estate, even if the buyer has paid the deposit at this time, because of the nature of the gift, there is no binding responsibility for the seller, and even if the lawsuit is brought to the court, it is not easy for the court to make a judgment, which will inevitably bring certain economic losses to the buyer.
Therefore, in real life, the sale and transfer of housing is the most common, but also a more convenient and safe way of operation.
trade
If you want to sell your house in a few years, the fees for inheritance, gift, sale and transfer of the property are also different.
take for example
Take an 80-square-meter house as an example. The original price is 800,000 yuan, and the present value is 654.38+00,000 yuan. Assuming that the buyer is buying a house for the first time, the total cost to be paid is:
The above data is calculated like this.
Inherited real estate transaction
House payment paid within five years
1, deed tax: the construction area is less than 90 cubic meters 1%, the construction area is more than 90- 140 cubic meters 1.5%, and the second set is 3%. 2. Business tax: 5.6%3. Individual tax: 1% 4. Handling fee: construction area *65. Production cost: 80 yuan 6. Notarization fee: 2% 65,438+0%
The fee for a house over five years is 1, deed tax: 1% for a building area of less than 90 square meters, 1.5% for a building area of more than 90- 140 square meters, and 3% for the second house. 2. Business tax:140m2 and above (evaluation-original value) 5.6%3. Individual tax: two or more sets 1%4. Handling fee: 65 square meters, production cost: 80 yuan 6. Notarization fee: 2% for husband and wife1%.
When giving real estate transactions (immediate family members)
House payment paid within five years
1. deed tax: the construction area is less than 90 cubic meters 1%, and the construction area is more than 90- 140 cubic meters1.5%; Two sets of 3%2. Business tax: 5.6%3. Personal income tax: 1%4. Handling fee: construction *65. Production cost: 80 yuan 6. Notarization fee: 2%.
The fee to be paid for a house over five years is 1, and the deed tax is 1% for a building area below 90 square meters and1.5% for a building area above 90- 140 square meters; 2 sets of 3%. 2. Business tax: 5.6% of the building area140m2 and above (assessed-original value). 3. Personal income tax: 1%. 4. Handling fee: building area *65. Production cost: 80 yuan. 6. Notarization fee: 2%.
When giving real estate transactions (non-immediate relatives)
House payment paid within five years
1. deed tax: the construction area is less than 90 cubic meters 1%, and the construction area is more than 90- 140 cubic meters1.5%; Two sets of 3%2. Business tax: 5.6%3. Handling fee: construction *64. Production cost: 80 yuan 5. Notarial fee: 2%6. Unexpected income tax: 20%.
The fee to be paid for a house over five years is 1, and the deed tax is 1% for a building area below 90 square meters and1.5% for a building area above 90- 140 square meters; 2 sets of 3%2. Business tax:140m2 and above (evaluation-original value) 5.6%3. Handling fee: 64 square meters, production cost: 80 yuan 5. Notarial fee: 2%6. Unexpected income tax: 20% (note: the date of issuing the certificate of origin is the name change, inheritance, gift and loss of both husband and wife. Property rights are subject to the date of purchase. )
Ordinary transaction real estate
House payment paid within five years
1, deed tax:1%with a construction area of less than 90 cubic meters; More than 90-140m2,1.5%; Two sets of 3%2. Business tax: 5.6%3. Personal income tax: 1%4. Handling fee: construction *65. Production cost: 80 yuan.
The fee to be paid for the house after five years is 1, and the deed tax is1%if the building area is less than 90 square meters; More than 90-140m2,1.5%; Two sets of 3%2. Personal income tax: 1%3. Handling fee: construction *64. Production cost: 80 yuan.
Of all the expenses, taxes and fees still account for the bulk. First-time buyers can enjoy preferential treatment according to different purchase areas. Moreover, when the seller sells the house, it is less than 5 years away from the purchase time and needs to pay business tax.
In addition, from the nature of housing, the transaction fees paid by commercial housing, affordable housing and housing reform are also different, namely 6 yuan/Ping, 3 yuan/Ping, 1.5 yuan/Ping, plus 80 yuan registration fee. Donation and inheritance do not need to pay transaction fees, only 280 yuan registration fees.
On the whole, if it is used for long-term self-occupied real estate, inheritance transfer is the most cost-effective, followed by gift transfer. However, if the property is to be sold again in the future, it is more cost-effective to transfer the property by buying and selling than to give it away because of the high income tax.