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1. Business tax.
According to the relevant provisions of the current Provisional Regulations on Business Tax and its implementation rules, the donor needs to pay business tax, and the tax rate for paying business tax is 5.
1) The transfer of real estate donated between close relatives and persons with a relationship of support and support, as well as the acquisition of real estate by inheritance or bequest, shall be exempted from business tax;
2) The act of real estate donation between other people shall be subject to business tax in accordance with the law. If the transferred property reaches a certain number of years, it can still be exempted from business tax if it meets the conditions for exemption from business tax, for example, if an individual donates a house purchased for more than 2 years, it can be exempted from business tax.
2. Additional tax.
The additional tax is borne by the donor, and will only be levied under the premise that business tax, tax and other taxes need to be levied, and a certain proportion of the business tax payable shall be paid, the specific proportion is: urban construction tax (7), fee surcharge (3).
3. Deed tax. The recipient of the donated property is required to pay in the proportion of 3. If it is a real estate gift between husband and wife, it can be exempted from deed tax (the state stipulates that during the existence of the marital relationship, if the ownership of the house or land originally belonged to one of the husband and wife and changed to the husband and wife jointly or the other party, or the ownership of the house or land was originally owned by the husband and wife and changed to one of them, or the ownership of the house or land was originally owned by the husband and wife, and the two parties agreed to change the common share, the deed tax is exempted).
4. Stamp duty.
Stamp duty has been exempted, and decals are required for the transfer of real estate gifts, 5 yuan sets.
5. Individual income tax.
1) Individuals who donate real estate between close relatives and persons with a relationship of support or support, as well as those who acquire real estate by inheritance or bequest, are exempt from individual income tax;
2) Individual income tax shall be paid in accordance with the law for gifts between others.
6. Evaluation fee.
In some areas, an appraisal of the property for which the transfer is carried out is required, and the fee for the appraisal varies from 0 3 to 1.
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Go to the Housing Authority with your parents to sign the confirmation form and bring along all relevant documents, such as the title deed or purchase contract of the property; The real estate donor and the donee of both parties have entered into a gratuitous gift agreement, indicating that the gratuitous gift is the true will of the donor, and the acceptance of the gift is the true will of the donee. In addition, it should be added that in the gift business, if the donee is a minor, the gift letter unilaterally issued by the donor also has legal effect.
Fees: When signing the power of attorney, at least all the costs and miscellaneous fees should be collected, including surveying and mapping fees, 50 yuan for each copy of less than 100 square meters, 200 yuan for each notary fee, and 100 yuan for search fees. Charges:
The appraisal fee is 5% of the appraised value of the property, but at least $1,000 is charged for each case. Since it is a gift business, the appraisal price is usually lower than the market price.
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Nowadays, more and more middle-aged and elderly people are transferring real estate to the next generation through real estate gifts, of course, real estate gifts need to be paid. So how much does it cost to transfer the title of a house? Let's take a look!
1. Business tax: Individuals who donate immovable property to other units or individuals need to pay business tax, and the business tax rate is 5%; 2. Additional tax: The additional tax is paid according to a certain proportion of business tax, and the specific proportion of Lao Cha is as follows:
urban construction tax (7%), education surcharge (3%); 3. Deed tax: The donor of the property needs to pay the deed tax in full, according to the proportion of 3%; 4. Stamp duty: Stamp duty needs to be paid in full and in accordance with the proportion.
What are the procedures for the transfer of house gifts?
1. Sign the confirmation form.
First of all, you need to go to the housing authority with your parents to sign the confirmation letter, you need to bring all the information such as the property right certificate or the purchase contract, and the real estate donor and the donee have a free gift agreement, indicating that the free gift is the true intention of the donor. It should be noted that if the donee is a minor, the gift letter issued by the donor also has legal effect.
2. Evaluation. After signing the confirmation letter, the appraisal fee is 5% of the appraised value of the property, and at least $1,000 will be charged for each case.
3. Handle the notarization of gifts.
Then the gift notarization fee is 2% of the appraised price.
4. Pay taxes and fees.
5. Go through the transfer procedures.
The transfer of real estate ownership shall be legally effective after registration in accordance with the law, so it is necessary to bring relevant materials and documents to the real estate management department in time to apply for change of registration and go through the transfer procedures.
6. Issue a new real estate certificate.
After all the formalities are completed, you can get a new real estate certificate, and if the donor and the donee are immediate family members or in-laws, they can be exempted from deed tax.
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Many people mistakenly think that the house is a gift from a relative, or a relative of a child, so there is no need to use the fee. In fact, this view is incorrect, even if the house is a gift, the property needs to be transferred, since the transfer is to charge a fee. So, how to calculate the cost of house gift and transfer?
What materials are required for the transfer of the house? Let's take a look.
1. How to calculate the cost of house gift and transfer.
1. The real estate transfer registration fee shall be paid by the housing right holder at the rate of 80 yuan per house, and the non-housing parties shall pay at the rate of 2/1,000 of the total price of the standard house price.
2. If the ownership of the house is transferred due to sale, gift and exchange, the transferee shall pay the deed tax at 3% of the market.
3. Individuals who purchase ordinary housing shall pay deed tax according to the sales rate. The tax is calculated at the rate of the market value of the house, and the full amount of each decal is appliquéd.
4. The housing ownership certificate is exempt from the production cost, and each additional certificate will be charged 10 yuan for each additional certificate.
2. What materials are required for the transfer of the house gift?
1. Housing ownership certificate and land use right certificate, and ownership certificate of real estate to be donated. There is also a notarized real estate gift contract from both parties to the gift.
2. If the donee is a unit, the official seal of the unit shall be stamped in the application, signed by the legal representative, and the approval document approved by the competent authority of the donee shall be attached. If you come to handle the gift on behalf of others, you need to submit the identity certificate of the person and the notarized letter of entrustment.
Summary: How to calculate the cost of house gift and transfer? What materials are required for the transfer of the house?
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Legal analysis: 1. If the property does not need to be bought and sold again in the future, then it is better to choose to give it, so that you only need to pay: deed tax:
3% of the house payment, surveying and mapping fee: yuan square meter, ownership registration fee and evidence collection fee: within 150, notary fee:
of the room. However, when you need to trade real estate in the future, you need to pay 20% of the individual income tax.
2. If the property will be sold, then it is better for you to choose the transaction transfer, but the transfer of the transaction only needs to pay the deed tax surveying and mapping fee: yuan square meter, ownership registration fee and certificate collection fee: 150 points, 1% individual income tax, and the difference in business tax.
If the transfer is made at the original price, you do not need to pay individual income tax.
Legal basis: "Law of the People's Republic of China on the Management of Urban Real Estate" Article 60 When real estate is transferred or changed, it shall apply to the local people's ** real estate management department at or above the county level for registration of real estate change, and apply for registration of change of land use right to the people's ** land management department at the same level with the changed house ownership certificate, and the people's ** land management department at the same level shall replace or change the land use right certificate by the people's ** at the same level.
If the law provides otherwise, it shall be handled in accordance with the provisions of the relevant laws.
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Gift Property Transfer Costs:1Sales tax.
Exempt from. 2.Personal income tax.
Exempt from. 3.Deed Tax:
According to the national tax rate of 3%-5%, generally 3%, 2 million yuan 3% = 60,000 yuan. Same as trading. 4.
Stamp duty, not exempt. 5.Notary fee, 2% of the appraised value.
2,000,000 yuan 2% = 40,000 yuan. Fees to be paid:
1. If the property does not need to be bought and sold again, then it is better to choose to give it away, so you only need to pay: deed tax: 3% of the house payment, surveying and mapping fee:
Yuan square meter, ownership registration fee and certificate collection fee: within 150, notary fee: the house payment.
Whoever needs to buy and sell real estate needs to pay 20% of the individual income tax when transferring the property.
2. If the property will be sold, the sale and transfer only need to pay the deed tax surveying and mapping fee: yuan square meter, ownership registration fee and certificate collection fee: 150 yuan, 1% individual tax, and bankruptcy tax difference.
If the transfer is made at this price, you may or may not need to pay individual income tax. Gift Property Transfer Tax:
1) Business tax According to the relevant provisions of the current interim regulations on business tax and its implementation rules, if a unit or individual donates immovable property or land use rights to other units or individuals free of charge, it shall be deemed to have a taxable act, and in principle, the donor is required to pay business tax, and the tax rate for paying business tax is 5%.
1. The donation of real estate between close relatives and persons with a relationship of support and support, as well as the acquisition of real estate by inheritance or bequest, shall be exempted from business tax.
2. The act of real estate donation between other people should be missing and the business tax should be paid in accordance with the law. However, if the property donated by another person has reached a certain number of years, it can still be exempted from business tax if it meets the conditions for exemption from business tax, for example, if an individual will purchase a house for 2 years (previously 5 years) and donate it to others, it can be exempted from business tax.
1) Buying, selling, exchanging, or giving away immovable property;
2) Contributing capital (shares) at the price of immovable property;
3) Where legal persons or other organizations transfer their immovable property rights due to merger, division, or other such reasons;
4) The division or merger of immovable property results in the transfer of rights;
5) The transfer of rights is caused by inheritance or bequest;
6) The increase or decrease of co-owners and the change in the share of co-owned immovable property;
7) The transfer of immovable property rights is caused by the effective legal documents of the people's courts or arbitration commissions;
8) The transfer of real estate mortgage rights is caused by the transfer of the main creditor's rights;
9) The transfer of easement is caused by the transfer of the right to immovable property in the land to be eased;
10) Other circumstances of transfer of immovable property rights as provided for by laws and administrative regulations.
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1. Sign the confirmation letter with the hand button: when signing the power of attorney, at least the cost and miscellaneous fees should be collected, including the surveying and mapping fee, 50 yuan per copy below 100 square meters, 200 yuan per notary fee, and 100 yuan search fee.
2. Appraisal: The appraisal fee is 5 of the appraised price of the property, but at least 1,000 yuan will be charged for each case. Since it is a gift business, the appraisal price is usually lower than the market price.
3. Handle the notarization of the gift: the notarization fee of the gift is 2 of the appraised price.
4. Pay taxes and fees: The housing authority handles the registration of gifts, and the fees for this link are more complicated, and after arriving at the housing authority, the property will be re-evaluated, including: the deed tax is 3 of the appraisal price of the housing authority; The stamp duty is 0 5 of the assessed value of the Housing Authority; The registration fee for the transfer of real estate rights is $80 per case.
1. The process of transferring the ownership of the donated house.
1. House Donation Bi Qiaoren and the donee enter into a written contract for house donation, that is, the gift letter. - Sample contract for the gift of real estate. According to the regulations, the gift of a house must be in writing.
2. Both parties to the house donation shall pay the relevant taxes and fees according to the provisions with the house ownership certificate, gift contract and other materials.
3. Notarization. According to the relevant regulations of the state and the city, the house donation must go through notarization procedures.
4. Go through the registration procedures for the transfer of house ownership. The parties to the house donation shall apply for the transfer registration at the real estate transaction center where the house is located, and submit the following materials: transfer application, identity certificate, real estate ownership certificate, gift letter and notarial certificate, and receipts of relevant taxes and fees.
3. The donor delivers the house to the donee. The delivery here is subject to the registration of the transfer of property rights.
2. Gift of Housing Agreement.
Donor: , male, age, residence (hereinafter referred to as Party A).
Recipient: , male, age, residence (hereinafter referred to as Party B).
1. Party A voluntarily donates all its houses to Party B, and Party B voluntarily accepts the donation.
2. The four neighbors of the donated house are:
3. The house ownership certificate number of the donated house is:
4. Party B must do its best to support Party A and provide for Party A's retirement.
5. After this agreement is signed by both parties A and B, Party A shall not revoke the deficiency at will.
6. At the same time as this agreement is signed, the ownership of the house will be transferred to Party B.
7. Party A must assist Party B to go through the procedures for the transfer of ownership of the house, and the required expenses shall be borne by Party B.
8. This Agreement shall be executed in duplicate, with both parties A and B holding one copy each.
9. This Agreement shall come into force immediately after being signed by both parties.
Donor: Donee:
Witnesses: Year, Month, and Day.
Depending on the recipient of the gift, the relevant materials and procedures required for the gift will be different. For example, children, bequests, and gifts to others. What is it exactly? >>>More