If it is transferred, the gift fee is about 6% of the tax declaration price (that is, the property transfer price agreed by you) (notary fee 3%, transfer tax 3%). However, after the transfer, if the property is to be transferred in the future, the individual income tax will have to pay 20% of the tax return price. Therefore, gift transfer is not recommended.
It is suggested to transfer the property by buying and selling, that is, directly transfer the property, and the tax is about 12% of the declared price of the property (the seller: personal income tax 3%, value-added tax 5.5%, the buyer: deed tax 3%, and other transfer taxes are about several hundred yuan).
The tax return price is determined by yourself. The computer system of the Housing Authority has the lowest evaluation price in each region. If the declared tax price is higher than the assessed price, the tax will be calculated according to your price. If it is lower, it will be calculated according to the evaluation price of the system. The local real estate agents in the same region are the most familiar with the evaluation price. Because they often go to transfer ownership and know how much the lowest price can pass, I suggest you go to the intermediary to find out.
The basic process of second-hand housing transfer: signing sales contracts, delivering documents, paying taxes, paying taxes and obtaining certificates. Different regions sometimes have different procedures, for example, it is possible to pay taxes first and then send documents.
Signing a sales contract refers to the signing of a contract between the buyer and the seller together with the intermediary (if any) on the real estate price, delivery method and payment method.
Submission means that the buyer and the seller bring relevant materials to the Housing Authority to apply for registration of property right transfer. The buyer brings the original ID card. If the loan needs a certificate of the first suite, it should be issued by the relevant department in accordance with the requirements of the Housing Authority. The seller brings the original ID card, the real estate license and the original taxes related to the real estate. After the Housing Authority version arrives at the Housing Authority, it can sign a sales contract with the Housing Authority. (many big cities have implemented online signing, that is, first apply for the pre-acceptance number and fill in the form online, and then submit the documents, so that there is no need to queue up at the Housing Authority. )
Paying taxes means that the Housing Authority pays all kinds of taxes and fees to the relevant tax authorities within the specified time. Both the buyer and the seller bring their original ID cards and pay taxes separately.
Duty-paid transfer refers to: after the buyer and the seller pay taxes respectively, both parties bring their ID cards and all bills issued by their respective taxes to the Housing Authority to check and confirm that the taxes have been paid, and then complete the transfer and receive the transfer receipt.
Obtaining a certificate means that the buyer takes the ID card and the transfer receipt to the Housing Authority to get a new real estate license at the time specified in the transfer receipt.