1. How to collect the estate inheritance tax?

1, notarization fee for inheritance right;

The notarization fee for the right of inheritance is charged at 2% of the appraised price of the real estate inherited by the heir, and the minimum is not lower than that of 200 yuan.

2. Cost of real estate valuation;

According to the document of Fang Jia (1996)088, the appraisal fee is calculated by the difference method and progressive method according to the real estate value.

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

100 or less (including 100)5

2.5 part from 10 1 to 1000.

100 1 to 2000 1.5

0.8 from 200 1 to 5000

500 1 to more than 8000 0.4

800 1 to 10000 or above 0.2

10000 above 0. 1

3, real estate inheritance and transfer tax.

Including the contract stamp duty of 0.05% of the appraised house price, the registration fee of 65,438+000 yuan and the stamp duty of 5 yuan's warrants.

1) Inheritance (immediate family): (not included in the purchase restriction)

Business tax: it can be exempted after 5 years (it can be adjusted in the file if it is not full).

Less than 5 years: assessment ×5.6%

Individual tax: it is proved that five years have passed, and the only house can be exempted (if it is not full, it can be transferred to the file for five years)

Assessment less than 5 years × 1%

2) Legacy (non-immediate relatives): (included in the scope of purchase restriction)

Business tax: it can be exempted after 5 years.

Assessment less than 5 years ×5.6%

Individual tax: it is proved that five years have passed and the only house can be exempted.

Assessment less than 5 years × 1%

Note: If the ownership source of the transfer of inherited property is written as "inheritance and gift", the tax will be calculated according to the gift method.

4. Deed tax

Legal heirs do not pay deed tax when inheriting real estate, and non-legal heirs need to pay deed tax 1.5% when inheriting land and house ownership according to will.

For example, a house of 1 10,000 is inherited and transferred, and the appraisal fee of 500 yuan Zhongfang is 5,000 yuan+notarization fee is 20,000 yuan+contract stamp duty 100 yuan+warrant stamp duty is 25,605 yuan in 5 yuan Zhongfang, which is quite considerable, so some people directly register their houses in their children's names when buying real estate.

However, if the value of the house declared by both parties is in line with the market price, the assessment fee can generally be exempted. If it is only a notarized signature fee, it only needs a few hundred yuan, so the cost is greatly saved.

Second, how to calculate personal income tax when inheriting or donating real estate for sale

Personal income tax is required for the sale of inherited or donated properties, and personal income tax is paid according to the tax item of "income from property transfer" when individuals transfer houses, and the tax rate is 20%, but the calculation methods of the two are different. According to the relevant regulations, the purchase price of a house that an individual will obtain through non-purchase forms such as gift, inheritance and divorce property division is determined according to the original purchase price before gift, inheritance and divorce property division. That is to say, it is assumed that the amount spent by the decedent or donor when purchasing the property is 6,543.8+0,000, and the original value of the property when the heir or donee sells it is still 6,543.8+0,000.

1. If it is sold after inheritance, if it is levied according to the facts, the taxpayer can deduct the original value of the house, the taxes paid in the process of transferring the house and related reasonable expenses from its transfer income after the original purchase contract, invoices and other valid documents are audited by the tax authorities. The calculation formula is: taxable income = income from each transfer of real estate-original value of real estate-reasonable expenses, taxable income = taxable income ×20%.

2. If the donated house is sold after donation, and the donated house is transferred by the donee, the balance after the actual purchase cost of the house obtained by the original donor and the relevant taxes paid by the donee in the process of donation and transfer shall be the taxable income of the donee, and personal income tax shall be levied according to law. The calculation formula is: personal income tax payable = (transfer income-the actual purchase cost of the house obtained by the donee in the process of donation-the taxes paid in the process of transfer-reasonable expenses) ×20%.

Three. Personal income tax rate

1. Income from wages and salaries is subject to the progressive tax rate of 3% to 45% (the tax rate table is attached).

2. The income from the production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions shall be subject to an excessive progressive tax rate of 5% to 35% (the tax rate table is attached).

3. The income from remuneration for writing shall be taxed at a proportional rate of 20%, with a reduction of 30% according to the tax payable.

4. Income from labor remuneration is subject to the proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied, and the specific measures shall be formulated by the State Council.

5. Income from royalties, interest, dividends, bonuses, property leasing, property transfer, accidental income and other income shall be subject to a proportional tax rate of 20%.

Legal objectivity:

Real estate does not need to pay personal income tax, and other taxes such as deed tax should be paid according to the heirs. The legal heir to inherit the property shall be exempted from deed tax. For non-legal heirs who inherit the ownership of land and houses according to the will, deed tax is required. In addition, there are expenses such as notarization of inheritance rights and evaluation of real estate value. For relevant laws, please refer to: Notice on Issues Related to Individual Income Tax on Houses Donated by Individuals for Free. 1. The property right of the house is given free of charge, and no personal income tax is levied on both parties: (1) The owner of the house property right gives the property right to his spouse, parents, children, grandparents, 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.