1. The donor and the donee sign a written house donation contract, that is, a donation letter.
1. Name, gender, date of birth and home address of the donor and recipient.
2. The relationship between the donor and the recipient
3, the reason for the gift
4. Name, quantity, basic information and location of the donation target.
5. The donor's expression of intention for the gift.
6. The donor signs or seals the gift book, and indicates the date of signature.
Second, handle notarization.
The house donation contract can be notarized, but it does not have to be notarized. If it is not notarized, it will not affect the validity of the house gift contract. The notarization of the gift shall be accepted by the notary office where the donor lives or where the gift occurs, and the gift of real estate may also be accepted by the notary office where the real estate is located.
Three, for the transfer of housing ownership registration procedures
Fourth, the donor delivers the house to the recipient.
The registration of property right transfer shall prevail. If the registration of property right transfer has not been completed, but a written gift contract has been concluded between the parties, and the donor has given the original title certificate to the donee, according to the provisions of Article 128 of the Supreme People's Court's Opinions on Several Issues Concerning the Implementation of the General Principles of Civil Law of People's Republic of China (PRC), the gift should also be deemed to be established, and then the transfer formalities should be handled.
Extended data:
1. Bidding for gift transfer materials
1, original registration application
2, the applicant's identity certificate
3. The original house ownership certificate
4. The original notarial certificate of the gift agreement, or the original notarial certificate of the gift and the written document of accepting the gift.
5. Original deed tax payment or tax reduction or exemption certificate
6. House registration form and house floor plan in duplicate.
7. If the purchased public housing is donated, submit the certificate of supplementary land income and the certificate of supplementary housing price difference (standard price and preferential price public housing).
8. If a family that has purchased affordable housing has obtained a deed tax payment certificate or a house ownership certificate for five years, and donated affordable housing or price-limited commercial housing, it shall submit a supplementary land income certificate.
9. State-owned land use certificate (whole real estate)
10. If the whole piece of land is allocated or the whole building occupies the allocated land, the approval document for the transfer of the allocated land shall be provided.
Second, the house was donated to transfer fees.
1, business tax
According to the current Provisional Regulations on Business Tax and its detailed rules for implementation, if a unit or individual donates real estate or land use rights to other units or individuals free of charge, it shall be regarded as taxable, and the donor shall pay business tax at the rate of 5%.
2. Surcharge tax
This kind of tax is levied as an additional tax, and it will only be levied on the premise of paying taxes such as business tax and value-added tax. The specific proportion is paid according to a certain proportion of business tax payable, that is, urban construction tax (7%) and education surcharge (3%). According to the law, this tax is borne by the donor.
3. Deed tax
The deed tax on donated real estate is collected in full, that is, the donee pays it according to the proportion of 3%.
4.stamp duty
Stamp duty needs to be paid in full, and both parties to the contract shall pay it at the rate of 0.05%.
5. Personal income tax
Personal income tax shall be exempted if real estate is donated between close relatives and people who have the relationship of support and maintenance, and if real estate is obtained through inheritance or bequest.
Note: If the property owner donates the property to others free of charge, the donee will pay personal income tax according to other income items determined by the financial department of the State Council, with the tax rate of 20%, and the relevant taxes can be deducted in the process of housing transfer.
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