65438 10/5, Zhengzhou housing management department and local taxation department jointly issued a new policy on real estate transfer: if real estate is transferred between immediate family members, the tax department will no longer evaluate the price, and all taxes will be paid according to the transaction price agreed in the contract, but the transaction price cannot be lower than that in 500 yuan. According to reports, immediate family members refer to the relationship between parents and children, grandparents and grandchildren, grandchildren, brothers and sisters. When the public security department handles the transfer of real estate, it is necessary to provide the supporting documents and household registration book with the above relationship.
I. Partial gift
Give part of the property to children through notarization. First, notarize part of the gift, and then add the notarial certificate, the identity documents of the donor and the recipient, and the original real estate license to the real estate license.
The notarization fee for some donations in Shanghai is charged according to the benefit amount, that is, 2% of the assessed value of donated houses after being assessed by professional departments, and the lowest fee is charged to 200 yuan.
According to the provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Tax Administration of Individual Donation of Real Estate in Real Estate Transactions, the deed tax is levied in full on the donation of real estate by the donee, and the deed tax rate is 1.5%. Other expenses to be paid in the transfer process include the registration fee of 65,438+000 yuan, the stamp duty of 5 yuan's warrants and the contract stamp duty of 0.05% of the appraised house price.
Second, partial transfer
Directly handle the sale of some real estate. For example, the certificate of origin is registered by husband and wife, and now I want to add the child's name to the real estate license. As sellers, husband and wife sell part of the property to their children, and transfer a certain proportion of the property rights to their children through part of the property rights transaction, and the taxes involved are also calculated according to this proportion.
Note: If the child is underage and belongs to a person with limited capacity for civil conduct, a guardian is required to act as an agent when buying a house. When concluding a commercial housing sales contract, it is necessary to bring the child's birth certificate or one-child certificate, the seal of the child and the guardian, write the name of the child in the column of the buyer and the signature, and write the name of the parents in the signature of the legal representative.
Deed tax, business tax, income tax and land value-added tax shall be paid for some real estate sold within 5 years, and deed tax shall be paid for some real estate sold over 5 years.
The lawyer suggested adding the child's name as the owner of the house. It is suggested that some houses with more than 5 years should be sold and some houses with less than 5 years should be donated.
How to transfer the real estate license to children:
There are two ways to handle the house with real estate license, the head of which is the father, and transfer to the son.
The first way is to transfer ownership.
This way is a business relationship, the father is the seller and the son is the buyer. This method should be handled in accordance with the trading procedures. The buyer mainly pays the following taxes: deed tax: 2% of the total selling price.
Stamp duty: 0.05% of the total selling price.
House transfer fees: 500 yuan.
The seller mainly pays: stamp duty: 0.05% of the total selling price.
House transfer fees: 500 yuan.
Business tax: those who live for more than 1 year are exempted, and those who live less than 1 year are charged 5.5% according to the difference between the sales price and the original purchase price. If the difference is negative, the amount is zero.
Personal income tax: it is tax-free to sell your old house and buy a new house within one year, and the only house that has been transferred for more than five years is tax-free.
The second method is to transfer ownership through gift.
First, the father and son go to the notary department to handle the notarization of the gift, then go through the appraisal and evaluation of the house, and finally go to the "Registration Office" of the Housing and Land Administration Bureau under the jurisdiction of the real estate, and carry the household registration book, ID card, notarial certificate, evaluation materials, appraisal materials, real estate license and other related documents, go through the transfer formalities of the gift, and pay 4% tax.
The above are two ways to handle the transfer formalities. Please ask the parties themselves to choose the transfer from the aspects of economy and speed.
(The above answers were published on 20 15-07-09. Please refer to the current actual purchase policy. )
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