1. Personal income tax The owner of the property right of the house gives the property right to the spouse and other immediate family members, as well as the person who has the direct maintenance or maintenance obligation and the legal heir. , and both parties do not levy personal income tax. (Immediate family members are: spouse, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters)
2. The deed tax rate is 4%.
3. Value-added tax parents donate houses in Zheng Xiao free of charge, and are exempt from value-added tax.
4. Stamp Duty Both parents and Zheng Xiao should pay 0.05% stamp duty.
5. No land value-added tax is levied on houses donated free of charge between immediate family members.
Legal basis: Notice on Strengthening the Tax Administration of Personal Donation of Real Estate in the Real Estate Market I. Notice on Strengthening the Tax Administration of Personal Donation of Real Estate for Free
(a) on strengthening the management of personal free real estate business tax. 1. Individuals donate real estate to others free of charge, including inheritance, disposal and other free gifts of real estate. When applying for exemption from business tax, taxpayers should submit relevant certification materials to the tax authorities according to different situations: (1) inherited real estate, and the heirs should submit the Notary Certificate of Inheritance, the certificate of property ownership and the Registration Form of Personal Donation of Real Estate for Free issued by the notary office (see annex). (2) If the testator disposes of the real estate, the testator or legatee shall submit the testamentary notarial deed, testamentary succession notarial deed or bequest notarial deed, property ownership certificate and the registration form for personal free gift of real estate issued by the notary office; (3) In other cases, the donee shall submit the gift certificate of the property owner and the certificate of the donee's acceptance of the gift, or the certificate of the gift contract handled by both parties, as well as the property ownership certificate and the registration form of the individual's free gift of the property. The above certification materials must be submitted in originals. The tax authorities should carefully examine the above materials. If the materials are complete and filled in correctly, it shall be signed and sealed on the Registration Form of Personal Donation of Real Estate for Free, returned to the author, and a copy of the relevant notarization certificate shall be kept, and the business tax exemption formalities shall be handled at the same time. 2. If an individual donates real estate for free, the tax authorities shall not sell invoices to him or issue invoices on his behalf.
(2) Tax management of deed tax and stamp duty on personal gratuitous gift of real estate. For individual donations of real estate, the deed tax shall be levied on the donee in full. When paying deed tax and stamp duty, taxpayers must submit the Registration Form for Individual Donation of Real Estate, which has been examined and signed by the tax authorities. The tax authorities (or other tax authorities) shall affix the seal of "Individual Donation" on the taxpayer's deed tax and stamp duty payment voucher, and sign the Registration Form of Individual Donation of Real Estate, and keep the form. The tax authorities should actively communicate and coordinate with the housing management department, and strive for the housing management department to handle the registration procedures for the transfer of donated property rights for individuals who hold the deed tax payment certificate stamped with the seal of "Personal Free Gift", and not for individuals who do not hold the deed tax payment certificate stamped with the seal of "Personal Free Gift".