If the father gives the house to his son, he needs to pay six thousandths of the appraisal fee, two percent of the notarization fee, three percent of the full deed tax, five ten thousandths of the stamp duty and several hundred yuan of handling fees.
Legal basis:
Measures for the registration of urban housing and land use
Sixteenth applications for housing and land registration, registration fees and inspection fees must be paid in accordance with the provisions. The charging standard is: (1) one thousandth of the total house price is charged for the registration of house property rights, with the minimum charge of 10 yuan and the maximum charge of 100 yuan. (two) the registration of other rights shall be levied at 0.5% of the value of the rights. (three) land use registration, according to the use area of twenty cents per square meter, the minimum fee is five yuan, the maximum is fifty yuan. (4) Property inspection fee: the house is calculated according to the total overlapping area of the building. According to the land use area, the income below 50 square meters is 16.5 yuan; More than 50 square meters 100 square meter 22 yuan; If it exceeds 100 square meter, 5.5 yuan will be added for every additional 100 square meter; Less than 100 square meter is counted as 100 square meter. (five) except for the approved extension, where the registration is overdue, 50% of the registration fee will be charged for one month overdue; If it is overdue for more than one month but less than three months, it will be charged100%; Overdue for more than three months to six months will be charged 200%; If it is overdue for more than half a year to one year, it will be charged at 300%; More than a year, 400%. (6) Fees for registration forms and certificates shall be charged at cost.
Interim Regulations of People's Republic of China (PRC) Municipality on Deed Tax
Article 1 Taxpayers who transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of these Regulations.
Article 4 The tax basis of deed tax: (1) The transaction price is the transfer of state-owned land use rights, the sale of land use rights and the sale of houses; (two) the gift of land use rights and the gift of houses shall be approved by the tax authorities with reference to the market price of the sale of land use rights and houses; (three) the exchange of land use rights and housing is the difference between the exchanged land use rights and housing prices. If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference between the land use right and the exchange house price is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.
individual income tax law of the people's republic of china rules for its implementation
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. (2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service. (3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals. (4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration. (5) Operating income means: 65,438+0. Income obtained by individual industrial and commercial households engaged in production and operation, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises engaged in production and operation of sole proprietorship enterprises and partnership enterprises registered in China; 2 individuals engaged in paid service activities such as running schools, medical care and consulting according to law; 3 individuals from enterprises and institutions contracting, leasing, subcontracting, subletting income; Individuals engaged in other production and business activities. (6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity. (7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property. (8) The term "income from property transfer" refers to the income obtained by individuals from the transfer of securities, stock rights, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property. (9) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income. If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities in the State Council.