202 1 latest policy on property donation and transfer
There are three fundamental changes in the new regulations on inheritance of property and houses: First, there are major changes in making wills. Not only has "notarization priority" been deleted, but also video wills and printed wills have been added. At the same time, in order to prevent the elderly from being intimidated, the new regulations require that there must be two witnesses and their clear handwritten names and dates when making a will.
The change in the way of making a will is a manifestation of keeping pace with the times and an improvement on the basis of the past. Here, for example, Lao Wang once made a notarized will through formal channels and left his property to his son, but his daughter took care of his diet and daily life in his later years, so the old man wanted to change his will and leave his property to his daughter. However, due to the cumbersome notarization procedures of wills and the inconvenience of their own actions, this matter can only be abandoned. It can be said that Lao Wang finally left with regret for his daughter. The new regulations delete the priority of notarized wills, which can be said to be a perfect amendment to wills.
Secondly, the new regulations expand the "scope" of heirs, and nephews enjoy subrogation. This means that nephews can go to subrogation inheritance in the future without the first and second heirs. Earlier, it was reported that after the death of Cai, a widowed old man in Shenzhen, Guangdong Province, a suite under his name became a "ownerless room" because he had no children and daughters, but the care and death of the old man in his later years was completed by his niece. After the court heard the case, 70% of the property rights were nationalized. According to the inheritance law at that time, the niece was not in the succession sequence, and she got 30% property rights based on her responsibility for raising Cai.
Undoubtedly, according to the new regulations, the property of the widowed elderly in the above cases can be exempted from "confiscation", and the niece enjoys the right of subrogation. However, this provision of the new regulations is also controversial. The fundamental reason is that nephews and nephews can inherit equally and do not need to fulfill their corresponding support obligations. The expert explained that the confiscation of property is not in line with the public's inheritance psychology. The new regulations increase the subrogation right of nephews and nephews, which can avoid the occurrence of "no inheritance right". Leaving the property in the family is a legislative consideration for expanding the scope of heirs in the Civil Code. The inheritance of wealth within the family also conforms to the traditional inheritance mechanism in China, and a lot of folk wisdom is used in legislation.
Moreover, the new regulations clearly stipulate that heirs who have the ability and conditions to support and fail to fulfill their support obligations should be divided into no points or less points when distributing their inheritance. In addition, the new regulations also mention that natural persons have the right to give personal property to organizations and individuals other than the state, the collective or the legal heirs.
The meaning is clear. In the future, if the decedent fails to perform his maintenance obligations, he may get little or no property. In other words, according to the new regulations, even if the children are legal heirs, they may "no longer inherit" their parents' property. Most people may not think that people other than heirs can even get more than heirs.
Even the only child should have a clear understanding of the changes in the new rules of inheritance rights implemented since 20021. According to the new regulations, it doesn't mean that you can inherit your parents' property just because you are an only child. Especially for those children who are not filial to their parents before their death, their parents can legally and legally not pass on their houses and property to their own flesh and blood.
202 1 inherit the new rules of parents' property transfer.
1. Inheritance and transfer of ownership behind property.
Inheritance and transfer after death refers to the transfer procedures for children after the old man leaves. This transfer method only needs to pay a small amount of fees such as notarization fee and registration fee, which is simple to handle, but as mentioned above, it may sometimes bring various family conflicts and disputes.
2, real estate gift transfer and sale transfer
By way of gift, the old people give their houses to their children like ordinary things, but this kind of gift needs a lot of money. According to the latest regulations, each party has to pay 3% deed tax, 1% notary fee and 0.05% stamp duty when the children accept the property donated by their parents. Take an ordinary property with an estimated value of 2 million as an example, the donation and transfer fee of the whole property is: 2 million * (3%+1%+0.05% * 2) = 82,000 yuan.
Let's look at the sale and transfer of ownership. Similarly, take an ordinary property with a transaction price of 2 million as an example. The real estate area is between 90- 144 square meters, and the real estate license has expired for 5 years. Like the normal sale of second-hand houses, the tax payable is 2 million * (deed tax 3%+1%) = 80,000, and the registration fee is ignored in 80 yuan.
On the surface, the gift cost is similar to the sale and transfer cost, but in fact, the ratio of gift and transfer of real estate is relatively fixed, while the sale and transfer cost is divided into different situations. Generally speaking, under the existing new regulations, the cost of selling and transferring is less than that of donating and transferring.
3. Comparison and summary of three real estate transfer methods
From the perspective of the cost of transfer, there are two ways to exclude the transfer of real estate as a gift first, and then choose real estate as a gift: inheritance transfer and sale transfer. There are many such comparative studies on the internet, some say that inheritance and transfer are the most economical, and some say that sale and transfer are the most cost-effective. In fact, under the new rules, we cannot generalize. Why do you say that?
Because, if the transfer is made by gift and inheritance, there is no house under the name of the heir, and then the inherited property is resold, as long as it takes five years, there is no need to pay a tax. Inheritance and transfer are naturally the most cost-effective ways. However, if there is an existing house in the name of the heir, if the house is resold, the tax of 1% of the total value of the house or 20% of the value-added part will be paid, and there is still one point. If the house price does not rise or fall, it is obviously the most cost-effective. However, if some places only pay taxes according to the difference of 20%, and the house price will rise a lot in the future, then selling and transferring is the most cost-effective way.
The above is the latest policy of 202 1 real estate transfer, and the new rules of 202 1 real estate transfer are issued. Under the new regulations, starting from 202 1, parents and children should know in advance, and at the same time, it can prevent children from being unfilial.