1, business tax
According to the current Provisional Regulations on Business Tax and its detailed rules for implementation, donors are required to pay business tax at a rate of 5%.
(1) If property is donated between a close relative and a person who has a relationship of support or maintenance, or property is acquired through inheritance or bequest, the business tax shall be exempted;
(2) When giving real estate to others, business tax shall be paid according to law. If the transferred property reaches a certain number of years and meets the conditions for exemption from business tax, it can still be exempted from business tax. For example, individuals who donate houses that have been purchased for two years can be exempted from business tax.
2. Surcharge tax
The additional tax shall be borne by the donor, and will be levied only on the premise of paying business tax, taxes and other taxes, and paid according to a certain proportion of the business tax payable, namely, urban construction tax (7%) and surcharge (3%).
3. Deed tax
The donee shall pay 3% of the donated property. If it is a real estate gift between husband and wife, the deed tax can be exempted (the state stipulates that during the marriage relationship, the ownership of the house and land originally belonged to one of the husband and wife and changed to the ownership of both husband and wife or the other party, or the ownership of the house and land originally belonged to one of the husband and wife, or the ownership of the house and land originally belonged to both husband and wife, and both parties agreed and changed * * *.
4.stamp duty
Stamp duty has been exempted, and property donation and transfer require decals, 5 yuan/set.
5. Personal income tax
(1) Personal income tax shall be exempted if real estate is donated between close relatives and people who have the relationship of support and maintenance, and if real estate is acquired through inheritance or bequest;
(2) Personal income tax shall be paid for gifts between others according to law.
6. Assessment fee
Some areas need to evaluate the transferred property, and the evaluation fee ranges from 0.3% to 1%.