20 1 1 Comprehensive breakdown of various property transfer fees
□◆ Property ownership transfer procedures and fees:
1 and the individual income tax shall be paid by the seller for the house transfer within 5 years. You don't have to hand it in five years ago.
2. The tax of 1.75% shall be paid for the first transfer (Finance Department).
3. Handling fee 6 yuan/m2 (charged by the Housing Authority)
4. The house appraisal fee is charged at 5‰ of the total price after appraisal (charged by the appraisal firm).
5. The notary fee is the highest in 300 yuan.
According to the above fees, you can know for yourself. )
□◆ The property transfer fee is as follows, but it may vary from place to place:
I. Policy fees:
1, deed tax: ordinary residence: appraisal price *1.5%; Non-ordinary residence: appraised price *3%
2. Personal income adjustment tax: (evaluation price-original purchase price) *20%
3. Business tax: if the house has been purchased for less than two years, the appraisal price will be * 5.55%; Purchase of non-ordinary housing for more than two years: (evaluation price-original purchase price) * 5.55%; Ordinary housing purchased for more than two years is free of charge.
4. Property transaction fee: construction area *6 yuan/m2.
5. Stamp duty: appraisal price *0. 1%
6. Property ownership certificate fee: 85 yuan.
7. Land certificate fee: 105 yuan.
8. Transaction evaluation fee: evaluation price *0.3%
Two, if through intermediary transactions, intermediary fees should be paid:
1, transaction agency fee: transaction price * 1%
2. Agency fee for real estate license: 65,438+000 yuan per certificate.
Expenses payable by the seller:
1. Transaction costs: Since March this year 1, the transaction costs have been changed from the original set to the calculation per square meter, that is, the seller will bear 50% of the costs per square meter of 5 yuan.
2. Contract stamp duty: 0.05% of the actual transaction amount of the house, and the seller shall bear 50%.
3. Deed tax: calculated according to 0.75% of the actual transaction amount of the house, the buyer and the seller agree that it can be borne by one party. In the actual operation process, it is generally borne by the buyer, but the possibility of the seller is not excluded.
4. Agency fee: 0.5-2.5% of the actual transaction amount of the house, and the seller generally pays 2.5%.
5. Transfer fee: each set of 50 yuan.
Expenses payable by the buyer:
1. Transaction costs: Since March this year 1, the transaction costs have been changed from the original set to be calculated on a per square meter basis, that is, the buyer will bear 50% of the costs per square meter in 5 yuan.
2. Contract stamp duty: 0.05% of the actual transaction amount of the house, and the buyer shall bear 50%.
3. Deed tax: calculated according to 0.75% of the actual transaction amount of the house, it can be agreed by the buyer and the seller to be borne by one party, and generally borne by the buyer in the actual operation process.
4. Stamp duty on warrants: 5 yuan per copy.
5. Registration fee: RMB 100 for each house belonging to individual property rights; Houses belonging to other property rights, each charge 200 yuan.
6. Agency fee: 0.5-2.5% of the actual transaction amount of the house, and the buyer generally pays 1%.
7. Transfer fee: each set of 50 yuan.
8. Maintenance fund: calculated according to the actual situation of the purchased house.
9. Other related expenses: If housing appraisal and consultation are involved, assessment fees and consultation fees will be charged, and the charging standard will be determined according to the specific situation.
□◆ Half-inherited and half-donated house
The following fees will be charged: 1, house ownership certificate cost 10 yuan/certificate; 2. Transfer fee 1 yuan/m2; 3. Stamp duty 5 yuan/certificate; 4. The deed tax is charged at 3% of half the house price. The inherited house has not applied for a new real estate license, so it needs to apply for a new real estate license, and pay the cost of real estate license 10 yuan, stamp duty 5 yuan, and surveying and mapping fee of 0.5 yuan/m2.
□◆ Documents required for inheritance and transfer:
1, house ownership certificate
2. Inheritance certificate
3. Copy of the heir's ID card
4. Application for successor.
Transfer fee for inheriting property:
Notarization fee: the notarization fee varies from place to place, and the notarization fee of inheritance right is 2% of the value of inherited property. Transfer fee: 1.5% deed tax and 0.05% stamp duty shall be paid for the property with less than five years, and 5.5% business tax and 1% individual tax shall be paid for the property with more than five years, and individual tax and business tax shall be exempted.
□◆ Calculation method of real estate transfer fee
1. Transaction cost: calculated at 5 yuan/m2, the cost shall be paid according to the area of the house, and the buyer shall bear 50% of the total cost.
2. Contract stamp duty: 0.05% of the transaction amount of house property right transfer, and the buyer shall bear 50%.
3. Deed tax: Deed tax is calculated and paid according to 0.75% of the actual transaction amount of the house, which is agreed by the buyer and the seller, and is generally borne by the buyer in the actual operation process.
Four. Stamp Duty on Warrants: 5 yuan/Ben.
Verb (abbreviation of verb) registration fee: the house belongs to individual property rights 100 yuan/piece; If the house belongs to other property rights, 200 yuan/piece.
6. Transfer fee: 50 yuan/set.
Housing area: 95.55 square meters
Related knowledge link
Taxes and fees payable for real estate gift
1, real estate appraisal fee;
Document basis for total grade target (ten thousand yuan) and progressive billing rate ‰
1 100 or less (including 100)5 Jing Jian fu zi [1997] No.419
Above 2 10 1 to 10002.5
Above 3 100 1 to 2000 1.5
4200 1 to more than 50000.8
More than 5500 1 to 80000.4
More than 6800 1 to 100000.2
More than 7 10000 0. 1
2. Donation notarization fee: benefit 2%, minimum 200 yuan;
3. Deed tax: transaction price ×1.5%;
4. Stamp duty: transaction price × 0.05%;
5. Stamp duty on warrants: each 5 yuan;
6. Property registration fee: 100 yuan.
■ Example:
Q: Now there is a house that the father wants to give to his children. What I want to know is the detailed cost.
The house was bought in the past. At the time of purchase, the price was more than 500,000 yuan, and the value after installment was more than 700,000 yuan. Now it's worth about 2 million yuan, and the house 150 square meters.
Now I want to know all the costs of the whole house transfer, including notarization fees, all taxes and fees, evaluation fees and so on.
Answer me, I just want to know the cost. Is there any way to save some money? Will the gift transfer be more expensive than the sale transfer? Anyway, I just want to know the cost thoroughly.
Answer: In fact, it is easy to judge whether to give or transfer!
It depends on whether your house is an ordinary house. Less than five years? What is the difference between the evaluation price and the original purchase price?
In case of transaction transfer:
1. business tax. 150 square meter residence is an unusual house.
If it is purchased within 5 years, it will be 2 million yuan × 5.6% =11.2000 yuan according to 5.6% of the total amount.
5.6% of the difference if purchased for more than 5 years, (2 million yuan-500,000 yuan) × 5.6% = 84,000 yuan.
Second, personal income tax. 20% of the difference; Or approved collection, the state stipulates 1%-3%, specifically ask the local authorities.
If it is purchased within 5 years, 20% of the difference, (2 million to 700,000 yuan) × 20% = 260,000 yuan.
The interest payment voucher must be complete, otherwise, (2 million yuan-500,000 yuan) × 20% = 300,000 yuan.
Or 1%-3% of the total amount, generally 1%, 2 million yuan ×1%= 20,000 yuan.
Personal income tax is exempted for those who have purchased the house for more than 5 years and are the only living room for the family (as long as your father declares in writing).
3. Deed tax: 3%-5% stipulated by the state, generally 3%, 2 million yuan × 3% = 60,000 yuan.
4. Exemption from stamp duty.
If it's a gift:
1. business tax. Immunity.
Second, personal income tax. Immunity.
3. Deed tax: According to national regulations, the tax rate is 3%-5%, generally 3%, 2 million yuan × 3% = 60,000 yuan. Just like the deal.
Fourth, stamp duty is inevitable. Five ten thousandths.
Five, the notary fee, 2% of the assessed price. 2 million yuan x 2% = 40,000 yuan.
As can be seen from the above, the gift is 2% 40 thousand yuan more than the transaction, and the business tax is at least 80 thousand yuan. Comparing the two, it should be very clear!
Go through the formalities of notarization of gifts! All parents, brothers and sisters need to be present.
Then, take the notarial certificate, go to the tax bureau to pay the deed tax, and the housing management department will do the real estate license.
The cost of the third-class real estate transfer
Notarization of inheritance right of main expenses of>& gt estate
Compared with buying and selling gifts, the tax expenditure of inheritance and transfer is the lowest, because the inherited property has no business tax, individual tax and deed tax. The heir shall notarize the right of inheritance by his will and change his name to the housing management department by his inheritance certificate.
In practice, because the inheritance can only be transferred after the death of the decedent, there are fewer people in this way. At the same time, the inheritance of real estate needs to meet the following three conditions: first, there are two forms of inheritance of real estate: legal inheritance and testamentary inheritance. Legal succession is the heir to the estate stipulated by law, and testamentary succession must be a notarized will before the death of the owner of the estate to have legal effect; Second, the inheritance should be the property owned by the decedent before his death; Third, because the inheritance is the property and real estate division agreement of all heirs, it needs the consent and signature of each heir to take effect.
& gt& gt Donation main expenses tax+deed tax+notary fee
If the transfer is made by gift, no business tax will be levied. However, because the gift is considered as a free gift, the donee needs to pay personal income tax, deed tax and gift notarization fee, which are much higher than the taxes and fees for handling the transfer business.
However, for the donated property, banks generally assume that the donee accepts the gift for free and there is no actual transaction, so the donated house cannot apply for mortgage loan.
& gt& gt business tax+individual tax+deed tax.
It is calculated in two situations: the real estate is over five years and less than five years. The first one is that the real estate is exempt from business tax and individual tax after five years, and it needs to pay deed tax and property right transfer registration fee; Second, if the property is less than five years old, it needs to pay business tax and individual tax, and at the same time pay deed tax and property right transfer registration fee.
Personal loan experts pointed out that in the transfer of real estate, buying and selling is the most common, but also a more convenient and safe way of operation. However, if the purchase price is relatively low, the difference between the selling price and the purchase price will increase in the future, and more taxes will be paid when selling again.
Tax standards for handling the transfer of property rights of house inheritance
1, inheritance notarization fee
Heirs of houses are charged at 2% of the benefits, and the minimum charge is 200 yuan;
2. Assessment fee
Because the inheritance of real estate involves tax issues, the real estate trading center requires the heirs to go to a qualified professional real estate appraisal agency to evaluate the value of the real estate. The state has special standards for the collection of assessment fees, and the difference used will be collected at a fixed ratio. This is similar to the principle of progressive tax rate adopted when paying personal income tax, that is, the rate is divided according to the total price of real estate, and the expenses of each file are calculated according to the file, and the cumulative sum of the expenses of each file is the total cost. The specific charging standard is:
Grade real estate total price (ten thousand yuan) progressive billing rate ‰
Up to and including 1 100 5
2.5 part from 2 10 1 to 1000.
3 100 1 to 2000 1.5
4200 1 to more than 5000 0.8
5500 1 to more than 8000 0.4
From 6800 1 to 10000 0.2
More than 7 10000 0. 1
3. Handling fee
If the house is inherited before August 16, 2000 (subject to the date determined by the inheritance certificate), the successor shall pay a handling fee of 0.5% of the assessed amount; If the house is inherited on August 16, 2000 (including August 16), the successor shall pay the transaction fee according to the construction area per square meter 1 yuan.
4.stamp duty
(1) The contract stamp duty is charged at 0.05% of the appraised price of the inherited house.
(2) Stamp duty on warrants in 5 yuan;
Remarks:
1. The house inheritance is accepted by the real estate transaction department in the district where the house is located.
2. If it is inherited before August 6, 2000, a house evaluation report shall also be submitted.
3. The specific charging standards and charging items are still subject to the regulations currently implemented by the real estate transaction management departments in various districts of Beijing.
Taxes and fees in inheritance and gift of real estate
Some time ago, the discussion of levying inheritance tax made Mr. Hu feel "small ninety-nine" Mr. Hu's family situation is a bit special. After he divorced his ex-wife, his daughter has been living with her mother. Although Mr. Hu has re-established a new family, he has never reduced his love for his daughter. He is going to give his daughter another property as a wedding room. Mr. Hu has two plans, one is to let his daughter live in this property first, and then make a will for her to inherit; One option is to give the property directly to the daughter. How to manage the two schemes and how much is involved? Mr. Hu is really confused.
In fact, it is not only Mr. Hu, but also the inheritance and gift of real estate. Among them, which taxes are higher and which taxes are lower, and how to handle the specific transfer procedures are issues that many people care about. In addition, the names of husband and wife or children are added to the real estate license and "deleted" from the real estate license when divorced. The "addition and subtraction" of the property owners on these real estate licenses, as well as the specific procedures and fees, are not known. With these questions, the reporter interviewed Ms. Yang of Yangpu District Real Estate Trading Center and answered them for readers one by one.
The cost of property inheritance and transfer is still low.
Ms. Yang told reporters that when the real estate trading center handles the transfer of non-transactional real estate, the most contact is the inheritance and transfer of real estate. For the transfer of inheritance, the heir should go to the district notary office where the house is located to notarize the inheritance right. "If it is a former export commercial house, it must be notarized by the Municipal Notary Office." Ms. Yang reminded the heirs who handled the transfer to avoid going the wrong way.
At present, some deceased people will leave wills, and notarization of inheritance rights can be divided into testamentary notarization and intestate notarization. When handling this notarization, the materials to be submitted include the decedent's death certificate, house title certificate or other documents, household registration book or other documents that can prove the relationship between the decedent and the legal heir, the identity certificate of the heir and other documents required by the notary office. Notarization of testamentary succession requires notarized wills more than the latter.
"Such a will must be notarized by a notary office, otherwise it is difficult to determine its authenticity and may not be adopted."
How much is the notary fee? There is a clear stipulation on the website of Shanghai Notary Office. The notarization fee of inheritance right is charged according to the benefit amount, that is, 2% of the value of the house inherited by the heir after being evaluated by the professional department, and the minimum charge is 200 yuan.
After completing the notarization of inheritance rights, you can go to the real estate center to register the inheritance of real estate with the original notarization certificate of inheritance rights, the application for inheritance transfer (the real estate trading center has a standardized format), the identity certificate of the heir, the original real estate title certificate, the original house plan and cadastral map, the deed tax payment certificate and deed tax payment stamp when buying a house before, and the death certificate of the decedent.
Because the inheritance of real estate involves tax issues, the real estate center requires heirs to go to recognized professional real estate appraisal institutions to evaluate the value of real estate. The state has special standards for the collection of assessment fees, and the difference used will be collected at a fixed ratio. This is very similar to the principle of progressive tax rate adopted when paying personal income tax, that is, the rate grades are divided according to the total price of real estate, and the expenses of each file are calculated according to the file, and the cumulative sum of the expenses of each file is the total cost. The specific charging standard is:
Grade real estate total price (ten thousand yuan) progressive billing rate ‰
Up to and including 1 100 5
2 10 1 to 1000 Part 2.5
3 100 1 to 2000 1.5
4 200 1 to 5000 0.8
5 500 1 to 8000 0.4
6 800 1 to 10000 0.2
7 or more 10000 0. 1
(For the above data, see Fang Jia (1996) No.088).
"When you apply for inheritance registration, you still have to pay some fees." The expenses mentioned by Ms. Yang include the registration fee of 65,438+000 yuan, the stamp duty of 5 yuan's warrants and the contract stamp duty of 0.05% of the assessed value of the inherited house.
Let's take Mr. Hu's house as an example, with an area of 50 square meters. Appraised by a professional appraisal agency, the appraisal price is 300,000 yuan (the appraisal fee paid by Mr. Hu is 300,000× 0.5% =1.500 yuan). If inheritance is handled, the notary fee that the heir needs to pay is 6000 yuan, and the contract stamp duty is 1500 yuan, plus 65438 yuan.
The deed tax should also be paid for the gift of real estate.
Different from the inheritance and transfer of real estate, the gift of real estate also needs to pay deed tax. The specific process and cost are as follows.
First of all, a written house donation contract, that is, a donation book, needs to be concluded between the real estate donor and the donee. Then, the donator and the donee should take this gift book and the house property certificate, and at the same time go to the notary office where the house is located to notarize the house gift.
This process involves two expenses. One is the notary fee. Like the notarization of inheritance rights, the notarization fee for house donation accounts for 2% of the total income, but it is not lower than that in 200 yuan. Take Mr. Hu as an example. In addition to real estate assessment fee 1500 yuan, his notarization fee for house donation is 6,000 yuan; Another fee is the deed tax that Ms. Yang said. At present, the deed tax in Shanghai is 1.5% of the appraised value of the house, so the deed tax that Mr. Hu or his daughter needs to pay is 300,000×1.5% = 4,500 yuan.
The last link is to go to the real estate trading center to go through the registration formalities of house ownership transfer. The required materials include the application for housing donation, the identity documents of the donor and the recipient, the original real estate title certificate, the donation book and notarized materials, and the deed tax receipt. The fees to be paid in this link also include the registration fee of 100 yuan, the stamp duty of 5 yuan's warrants and the contract stamp duty of 0.05% of the house appraisal price. We calculated above, and the expenses add up to 255 yuan.
Adding the child's name to the transaction form can save more money.
"It turns out that it is so troublesome to add the baby's name to the real estate license!" The newly-married wife, Ms. Xin Li, originally planned to add her son's name to the property certificate when he was one year old, as a witness of the perfect family. I called the consultation number of the real estate trading center, and the staff at the other end of the phone told them that adding the child's name to the real estate license was not as simple as I thought.
Perhaps many people will think that the real estate is our own and the baby is a new member of the family. If his name is written in the real estate license, is it a gift or a transaction?
"That's true. Adding the property owner to the real estate license is not as simple as you think. If you want to increase or decrease, you should go through the corresponding procedures according to certain regulations. For example, if you want to add your son's name to the property certificate, you can only give it or trade it. " Ms. Yang said this.
Gift or transaction? Isn't that "squeezing out" the parents' names from the real estate license? No, at this time, a certain proportion of property rights can be transferred to children through partial gifts and partial property rights transactions, and the taxes involved are also calculated according to this proportion.
If it is handled according to the procedure of donation, you can refer to the above-mentioned procedure of house donation, but the difference is that if the names of husband and wife are already on the real estate license, the names of children are added to the real estate license, assuming that the benefits of children are one-third of the appraised value of the house, the required notarization fees and deed taxes are calculated accordingly according to one-third of the appraised value. Article source: Zhonggu French Open (free legal advice, just go to Zhonggu French Open)