Two. Contract law of the people's Republic of China
Article 3 The parties to a contract have equal legal status, and one party may not impose its will on the other.
Article 4 The parties have the right to voluntarily conclude a contract according to law, and no unit or individual may illegally interfere.
Article 5 The parties shall follow the principle of fairness to determine the rights and obligations of all parties.
Article 6 The parties shall follow the principle of good faith in exercising their rights and performing their obligations.
Article 7 When concluding and performing a contract, the parties shall abide by laws and administrative regulations, respect social morality, and shall not disturb social and economic order or harm social and public interests.
Extended data:
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 certificate, then look at the deed tax invoice, and then look at the bill (the housing reform room looks at the special bill for the sale income of state-owned housing). 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.
Baidu encyclopedia-real estate transfer