What taxes and fees are paid for the sale and gift of houses between relatives?

Mr. Ning consulted: What taxes and fees should be paid for the sale and gift of houses between relatives? The Municipal Local Taxation Bureau replied:

1. The purchase and sale of houses needs to pay business tax and surcharge, personal income tax and deed tax. a. The payment of business tax and additional is divided into several situations: individuals will purchase a house less than five years to the outside world**, and the business tax will be levied in full, and the tax rate is.

If an individual** has an ordinary residence for more than five years, that is, an area of less than 144 square meters, it is exempt from business tax. If an individual** has a non-ordinary residence for more than five years, that is, an area of more than 144 square meters, the business tax and surcharge shall be paid according to the difference between the appraised price or the sales income minus the original value of the house. b. There are two types of individual income tax payment:

If the house is more than five years old and is the only dwelling in the family, it is exempt from personal income tax at the time of sale. In the rest of the cases, if a complete and accurate certificate of the original value of the house can be provided, the original value of the house will be subtracted from the reasonable expenses, and the difference will be paid at a tax rate of 20%. If the original value of the purchase cannot be provided, it will be paid at 1% of the sale**.

c. The collection of deed tax is divided according to the area and the number of units: if the area of the house is less than 90 square meters and it is the only house of the family, it shall be paid at 1%. If the area is between 90 and 144 square meters, and it is the only house of the family, the fee will be paid at the rate of %.

In other cases, 3% will be paid. 2. If the two parties to the house donation are immediate family members, the two parties to the donor need to pay the stamp duty of 5/10,000 of the appraised price of the house. The donee is also required to pay a 3% deed tax.

Legal Analysis: Gifts from Immediate Family Members. Only the deed tax is levied, and the tax rate is 3%, because the balance and specific amount are not involved, the tax base is generally the guide price published by the local **.

Legal basis: Notice on Issues Concerning the Strengthening of the Tax Administration of Immovable Property Donated by Individuals in Real Estate Transactions Article 2 On the tax administration of deed tax and stamp duty on immovable property donated by individuals free of charge. When paying the deed tax and stamp duty, the taxpayer shall submit the registration form of the personal free gift of immovable property reviewed by the tax authorities and signed and sealed, and the tax authorities (or other collection authorities) shall affix the seal of "personal free gift" on the taxpayer's deed tax and stamp duty payment certificate, sign the registration form of the personal free gift of immovable property and retain the **.

Relatives donating houses are subject to taxes, and the taxes involved include deed tax, personal income tax, and value-added tax.

1. Deed tax: The deed tax shall be paid to the donee of the real estate, and the donee shall levy 3% of the deed tax according to the market; If it is due to inheritance, there is no deed tax.

2. Taxation of personal income: According to the regulations, if the owner of the house gives the house to his spouse, parents, children, grandparents, grandchildren, grandchildren and other immediate family members free of charge, no individual income tax will be levied on both parties.

3. VAT: VAT is temporarily exempted in the case of free gifts to spouses, parents, children, grandparents, grandchildren, brothers and sisters.

What procedures do relatives need to go through to donate a house?

1. The donor and the donee sign a written contract for the gift of the house, that is, the letter of gift.

The main contents of the gift book are:

1) The name, gender, date of birth and home address of the donor and the donee;

2) the relationship between the donor and the donee;

3) the reason for the gift;

4) The name, quantity, basic condition and location of the subject matter to be donated;

5) The donor's expression of intent on the act of donation;

6) The donor's signature or seal on the gift book and the date of signature.

2. Notarization.

According to the provisions of the Joint Notice of the Ministry of Justice and the Ministry of Construction on Strengthening Notarization in the Administration of Real Estate Registration, housing donations must be notarized. The notarization of the gift shall be accepted by the notary office at the donor's domicile or the place where the gift occurs. The gift of immovable property may also be accepted by the notary office where the immovable property is located.

The applicant for gift notarization shall submit the following documents and materials:

1) The donor's identity document (copy of resident ID card, household registration booklet, passport, and passer);

2) Letter of Gift;

3) List of gifts and proof of ownership, such as real estate certificate, certificate of deposit, etc.;

4) If the donated property is common property, the co-owners shall provide a written opinion that they agree to donate the property to others; If the donated property is owned by the collective, a written opinion from the members of the collective organization agreeing to the gift shall be submitted; If the gift is owned by the whole people, the state-owned asset management department shall submit a document approving the gift.

3. Go through the registration procedures for the transfer of house ownership.

The parties to the house donation shall submit the following documents to apply for change of registration at the real estate management agency:

1) Application form for house donation;

2) Housing ownership certificate (if the house is co-owned, the co-ownership certificate shall be provided);

3) Floor plan of the house;

4) Notarial certificate of house gift;

5) A copy of the ID card or household registration of the donor and the donee (check with the original);

6) Deed tax receipts.

4. The donor delivers the house to the donee.

The delivery here is subject to the registration of the transfer of property rights. If the registration formalities for the transfer of property rights have not been completed, but a written gift contract has been concluded between the parties, and the donor has handed over the original house ownership certificate to the donee, the gift shall also be deemed to be established according to the regulations, and then the transfer procedures shall be completed.

The taxes and fees for the gift of real estate to immediate family members are: surcharge, deed destruction spring tax, stamp duty, etc. Among them, the donor is subject to additional tax; The donee pays the deed tax in full at a rate of 3%.

The deed tax shall be assessed by the collecting authority with reference to the land use right ** and the market ** of the housing purchase and sale base. Both parties jointly pay the stamp duty in full and pay it in proportion. Slim ruler resistant.

Gifts of property by immediate family members are subject to the following taxes:

1. Additional tax. This kind of tax is levied as an additional tax, only under the premise that business tax, value-added tax and other taxes need to be levied, and the specific collection ratio is to pay a certain proportion of the business tax payable, the specific proportion is: urban construction tax (7%), education surcharge (3%).

Such a tax is borne by the donor, in accordance with the law.

2. Deed tax. The donation of land use rights and housing gifts shall be approved by the expropriation authorities with reference to the land use rights and the market for housing sales. Therefore, the recipient of the donated property is required to pay the deed tax in full.

For the act of donating immovable property by an individual without compensation, the deed tax shall be levied on the donee in full. The deed tax on the gift of the property is levied in full, i.e. it is paid by the recipient at a rate of 3%.

3. Stamp duty. If the stamp duty needs to be paid in full, it shall be paid by both parties to the contract in accordance with the proportion.

What are the fees for the transfer of the house gift to the immediate family, and what materials are required for processing.

Gifts between spouses only need to pay stamp duty (5/10,000 for each party), and are exempt from deed tax, business tax and personal income tax. For gifts between other immediate family members, the deed tax and stamp duty payable are exempt from business tax and personal income tax.

The materials required for processing are: house ownership certificate; notarial deeds of gift and acceptance of gifts or gift contracts; ID cards and photocopies of the donor and the donee; If the donee is a minor, the ID card and a copy of the guardian must be submitted; Application for registration of ownership of the house.

What materials do immediate family members need to buy a house and withdraw their provident fund?

When you buy a house, the housing provident fund of your spouse, parents, and children can be withdrawn at the same time, and the amount withdrawn cannot exceed the amount paid for the house. It is necessary to provide the ID card of the person carrying the right to carry the property and the person who collects the right to do so (bring the original and make a copy on A4 paper) and the application form for the withdrawal of the housing provident fund. Spouses need to provide a marriage certificate (or household registration book) to withdraw housing provident fund, parents and children need to provide household registration books for housing provident fund withdrawals, and if the household registration is not together, provide a relationship certificate issued by the local police station.

Hidden pants. Can a husband and wife pay less tax if they donate real estate?

Husbands and wives who donate real estate do not need to pay deed tax, personal income tax, business tax, land tax, and stamp duty.

Can my immediate family members withdraw CPF if they are buying a house?

When you buy a house, the housing provident fund of your spouse, parents, and children can be withdrawn at the same time, and the amount withdrawn cannot exceed the amount paid for the house. It is necessary to provide the ID card of the property owner and the extractor (bring the original and make a copy on A4 paper) and the application form for the withdrawal of the housing provident fund. Spouses need to provide a marriage certificate (or household registration book) to withdraw housing provident fund, parents and children need to provide household registration books for housing provident fund withdrawals, and if the household registration is not together, provide a relationship certificate issued by the local police station.

Do you have to pay taxes for giving away a house to a loved one?

If the house is donated to relatives and needs to pay taxes, China's current laws stipulate that there are two ways to transfer, one is to transfer the ownership by gift, and the second is to transfer the ownership by sale, the gift transfer is exempt from business tax and personal income tax, the deed tax and the cost of the bending fee still have to be paid, and the gift needs to go through notarization procedures. To handle the transfer, the donor and the donee need to bring their ID cards, household registration, and real estate certificates.