Inheritance and transfer

procedure

1. To handle the transfer formalities of real estate license, you should cancel your account at the police station where the decedent's household registration is located and apply for a death certificate;

2. To handle the transfer procedures of the real estate license, you should go to the district or municipal notary office (the original export commercial housing went to the municipal notary office) to handle the notarization of inheritance rights. There are two kinds of real estate inheritance: one is testamentary inheritance and the other is legal inheritance. The materials to be submitted are:

1, decedent's death certificate;

2. To handle the transfer of real estate license, you need to provide the property certificate or other documents of the house;

3, household registration book or other documents that can prove the kinship between the decedent and the legal heir;

4. The transfer of real estate license requires the identity certificate of the heir;

Other materials to be submitted for notarization of testamentary succession right: the will made by the decedent (the will must be notarized, and other forms of wills will not be adopted temporarily because their authenticity cannot be determined).

Three, for housing transfer registration, the applicant is the heir or legatee.

The applicant shall submit the following documents to the registration authority: application for registration of real estate (original), identity certificate (photocopy), certificate of ownership of real estate (original), notarized document of inheritance right or will certificate, notarized certificate of bequest acceptance (original) \ deed tax payment certificate (original).

Fourth, bequests are different from statutory inheritance and testamentary inheritance, and they need to be taxed.

Cost:

The expenses for inheriting property are as follows

(1) notary fee 40 yuan/m2 * area of property right certificate.

(2) 80 yuan, who inherited the notarization fee/80 yuan, who gave up the notarization.

Note: Personal income tax is levied at 20% when the inherited property is transferred and sold again, but it can be exempted as long as it is the only house in the family and has been purchased for more than 5 years, and the personal income tax rebate policy is also applicable.

(3) the cost of real estate valuation

According to the level of real estate price, the difference method is used to calculate step by step.

Total real estate price (ten thousand yuan) progressive billing rate%

Below 100 5

2.5 part from 10 1 to 1000.

100 1 to 2000 1.5

2. Required materials (1) The notary office needs the death certificate of the original property owner, a copy of the property right certificate, and a copy of each party's ID card and household registration book.

(2) The materials required by the Housing Authority are basically the same as the normal transfer, except for the notarial certificate.

Note: The difficulty of inheritance lies in notarizing all heirs to give up inheritance, and it is necessary to prove that all parties are heirs and voluntarily give up inheritance rights.

Housing transfer

Terms:

The buyers and sellers of real estate put into use shall sign real estate sales contracts. The text of the contract can be a model text formulated by the Housing and Land Administration Bureau or a self-made contract. If a self-made contract is adopted, the parties concerned shall entrust a legal service institution recognized by the Municipal Real Estate Bureau to conduct pre-trial before applying for transfer, and the legal service institution shall put forward pre-qualified opinions on the self-made contract that meets the requirements. City, district and county real estate transaction management institutions shall, after accepting the application for transfer, review the application materials provided by the buyer and the seller, and the contents of the review are as follows:

1. Whether the materials provided by the parties are legal and valid;

Two, the contents of the application form and the materials provided are consistent and correct;

Three, the real estate ownership is clear, there is no ownership dispute or other unclear phenomenon, whether it belongs to the "real estate transfer measures" provisions shall not be transferred;

4. Whether the transferee can transfer the real estate according to the regulations;

5. Whether the purchased real estate has been mortgaged;

Six, the sale of leased real estate, whether the lessee gives up the preemptive right;

Seven, the sale of real estate owned by * * *, * * whether someone gave up the preemptive right;

Eight, the real estate transaction management institutions that other contents should be audited.

Materials needed for second-hand housing transfer

The materials to be provided for transfer mainly include: house ownership certificate, identity certificates of buyers and sellers, marital status certificate of sellers, house audit certificate, sales contract and other materials deemed necessary by the house registration agency.

Transfer fee

I. Normal transfer of ownership

1, transaction tax

A. business tax (the tax rate is 5.55%, which shall be paid by the seller)

According to the 20 10 new real estate policy, for non-ordinary houses sold for less than five years, for non-ordinary houses sold for more than five years, or for ordinary houses sold for less than five years, business tax will be levied in full according to the difference between the two transactions, and for ordinary houses sold for more than five years, business tax will be exempted.

There are two main points here: ① The purchase time is more than 5 years. Here, first look at the property right certificate, then look at the deed tax invoice, and then look at the bill (special bill for the sale income of state-owned housing reform). These three documents are calculated according to the earliest time. Generally speaking, the bill is earlier than the deed tax invoice, and the deed tax invoice is earlier than the real estate license. The earliest time in the housing reform is the deposit bill received by the housing reform. ② Whether the property sold is an ordinary house or an unusual house.

In addition: if the property sold is non-residential such as shops, writing rooms and factories, it is not necessary to demonstrate whether the business tax needs to be levied in full after 5 years.

B personal income tax (65438+ 0% of the total transaction amount or 20% of the difference between two transactions).

Conditions for collection Individual housing transfer income tax shall be paid for the sale of non-unique houses by families. There are two conditions here: the only house in the family; The purchase time is over 5 years. If both conditions are met at the same time, individual income tax can be exempted; If you don't meet any conditions, you have to pay personal income tax. Note: If it is the only residence of the family, but the purchase time is less than 5 years, it needs to be paid in the form of tax deposit first. If you can re-purchase real estate and obtain property rights within one year, you can refund the tax deposit in whole or in part. The specific refund amount is 1% of the lower transaction price of two properties.

Note: The Local Taxation Bureau will examine whether there are other properties under the name of the seller's husband and wife as the basis for the family's sole residence, including the properties registered in the housing management department (excluding non-residential properties) although the property ownership certificate has not been handled.

Note: If the property sold is a non-residential property, individual income tax will be paid under any circumstances. Moreover, the local taxation bureau must also levy 20% of the difference in business tax payment during the tax collection process.

C. Stamp duty (the tax rate is 1%, which is shared equally between the buyer and the seller), but the state has temporarily exempted it since 2009.

D deed tax (basic tax rate is 3%, preferential tax rate is 1.5%, 1% is paid by the buyer).

Collection method: 3% of the total transaction amount shall be collected at the standard tax rate, and the buyer shall pay 1% of the total transaction amount for the first purchase of ordinary houses with an area less than 90 square meters, and 1.5% of the total transaction amount for the first purchase of ordinary houses with an area greater than 90 square meters.

Note: Only when you buy for the first time and own an ordinary house can you enjoy the discount. The discount of deed tax is calculated by individuals, and you can enjoy the discount as long as you pay the deed tax for the first time. If the property purchased by the Buyer is non-ordinary residence or non-residence, 3% of the total transaction amount shall be paid.

E. Surveying and mapping fee 1.36 yuan/m2, total amount = 1.36 yuan/m2 * actual surveying and mapping area (after April 2008, under the new policy, the surveying and mapping fee standard for housing reform houses: 200 yuan with an area below 75 m2, 300 yuan with an area above 75 m2 144 m2, 144 m2.

Generally speaking, housing reform needs surveying and mapping, and commercial housing needs surveying and mapping if there is no surveying and mapping chapter of Jinan Housing Authority on the original property certificate.

F. Total transaction cost of second-hand houses: residential 6 yuan/m2 * actual surveying and mapping area of non-residential houses 10 yuan/m2.

G. Registration fee (cost) 80 yuan * * * Ownership Certificate: 20 yuan.

2. Required materials (1) The local taxation bureau needs a copy of the seller's husband and wife's ID card and household registration book (if the seller's husband and wife are not in the same household registration book, a copy of the buyer's ID card, online sales agreement and real estate license (if the seller's spouse is dead, a copy of the death certificate of the police station is required).

(2) The Housing Authority needs to sign the sales agreement online, the original title certificate, two new surveying and mapping drawings, and a copy of the tax exemption certificate or tax payment certificate; For example, for the houses directly reconstructed in the province, two copies of the Confirmation Form of Public Housing Purchased and the attached table 1 are required.

Note: The joint signature of spouses is required when changing rooms. If the spouse has died but used the length of service, if it is after the housing reform, it is necessary to do inheritance notarization before the transaction transfer; The original death certificate issued by the police station should be submitted before the housing reform. Provincial housing reform also needs to fill in the "confirmation form of purchased public housing" in duplicate, which will be confirmed by the unit and the provincial housing reform office, and the original housing reform bill will be submitted.

Gift transfer

1. Fees are exempt from business tax and personal income tax, but need to be increased.

(1) Notary fee 40 yuan/m2 * area of property certificate.

(3) Deed tax collection No matter what the real estate situation is, it is necessary to collect the full deed tax.

Other expenses are the same as normal transfer.

2, the required materials

(1) The notary office needs a copy of the household registration book and ID card of the seller and the husband and wife, a copy of the ID card of the buyer and a copy of the property right certificate.

(2) You can transfer the ownership directly without going through the local taxation bureau.

(3) The materials required by the Housing Authority are basically the same as those required by the normal transfer except for an original notarial certificate.

/link? URL = ohtlcodpec 38 aqiw 3 adpu 5 tgnhbzbnploiv 9 ab 2 acjrjoyiephfq 8 bn 0 I 7 ZnS ma 7k 3 HMW 28 PCM-SCAkwFHiseSMuN-sh 8 hvpcwy 2 qslnp 392 tk _ kuteniqk 6 TV 8 izad