Answer: According to the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Taxable Items of Personal Income (Announcement No.74 of the Ministry of Finance and State Taxation Administration of The People's Republic of China), if the property owner gives the property to others free of charge, the income obtained by the donee from giving the house free of charge shall be calculated and paid according to the "accidental income" item. However, individual income tax may not be levied on both parties under the following circumstances:
(1) The property owner gives the property to the spouse, parents, children, grandparents, grandparents, grandchildren, grandchildren, brothers and sisters free of charge;
(two) the owner of the house property gives the house property to the supporter or the supporter who has the direct maintenance or maintenance obligation;
(three) after the death of the owner of the house property, the legal heir, testamentary successor or legatee who has obtained the house property according to law.
Personal income tax: the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) during the collection and management of personal income tax. The tax contents include:
1, salary income.
2. Income from production and operation of individual industrial and commercial households.
3 enterprises and institutions contracted management.
4. Income from labor remuneration.
5. The term "income from remuneration" refers to the income obtained by individuals because their works are published in the form of books and newspapers.
6. Royalty income refers to the income obtained by individuals from providing patents, copyrights, trademarks, non-patented technologies and other franchise rights.
7. Income from interest, dividends and bonuses, and income from interest, dividends and bonuses refer to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity.
8. Property rental income.
9. Income from property transfer.
10. Accidental income means that the income obtained by individuals is non-recurring and belongs to all kinds of opportunistic income, including winning prizes, lottery tickets and other accidental income (including bonuses, objects and securities).
1 1, other income, and other income that should be taxed shall be determined by the financial department of the State Council.