How to transfer the mother s property to the children, and what are the procedures for the mother to

There are three ways to transfer real estate to children: The first is to transfer the property by way of transfer, that is, to handle the transfer in accordance with the transaction procedures in the way of sale. The second is to handle the transfer by way of gift, first handle the notarization of the gift, then handle the housing appraisal and housing appraisal, and finally handle the transfer.

The third way is to handle the transfer by inheritance, but this situation needs to occur in the case of the death of one of the parents, which is not very common.

1) Transfer of ownership of the house to children by way of transfer: The main costs of handling the transfer of the house are business tax, individual income tax and deed tax. Among them, the business tax is exempted for five years, and the individual income tax is also exempted, and only the deed tax and property transfer registration fee need to be paid, and if the property is less than five years, the business tax and individual income tax need to be paid, and the deed tax and property right transfer registration fee are paid at the same time.

2) Transfer the house to the children by gift: To handle the gift transfer, you need to pay individual income tax, deed tax and notary fees. There is no business tax on the transfer of gifts, because gifts are considered to be free gifts, so the donee is required to pay personal income tax, and at the same time, the gift transfer also needs to pay notary fees.

3) Transfer the house to the children by inheritance.

Compared with sales and gifts, inheritance transfer has the lowest tax expenses, because there is no business tax, individual income tax and deed tax on inherited property, and only notary fees need to be paid. The heir can handle the notarization of inheritance rights with the will, and go to the housing management department to handle the transfer and change of name with the notarial certificate of inheritance.

1) Inheritance transfer is the most cost-effective: among the three transfer methods of sale, gift and inheritance, inheritance is the most economical and fast way, because China has not yet levied inheritance tax, and only need to pay notary fees for inheritance and transfer, and other taxes and fees are exempt. Since inheritance can only be achieved in the event of the death of one of the parents, many parents do not consider this route for the time being.

Of course, there are also parents who think far ahead and plan to write a will to leave the property to their children.

1. Gift transfer: first go to the notary office to do the notarization of the gift, and then bring the notarial certificate and real estate certificate to the housing authority for transfer registration. You need to bring your ID card, household registration booklet, marriage certificate, and real estate certificate.

2. Gift fee: notary fee 2%, deed tax 3%, transaction fee of 6 yuan per square meter, registration cost. Donated houses** are subject to 20% personal income tax.

3. Sale and transfer: bring ID card, marriage certificate, and real estate certificate to the housing authority for transfer registration.

4. Transaction costs: deed tax, personal income tax 1%, water conservancy construction**, registration cost, business tax exemption for 5 years.

The mother can transfer the real estate to her children and go through the formalities of gifting it to relatives or buying and selling relatives.

2.Submit the application materials and go to the real estate bureau to fill in the ** and stock contract;

3.The real estate bureau will give a receipt and pay taxes and fees;

4.The two parties to the transaction have completed the registration of property right change in the real estate transaction management department, and asked what are the fees if it is a gift? What is the total price of the house?

Answer: According to the second paragraph of Article 1 of the Notice of the State Administration of Taxation on Strengthening the Tax Administration of Real Estate Donated by Individuals in Real Estate Transactions without Compensation, it is clearly stipulated that "for the act of individuals donating immovable property without compensation, the full amount of deed tax shall be levied on the donee." Therefore, the recipient of the gifted property is required to pay the deed tax in full, at the rate of 3%.

The notary fee gift transfer needs to be notarized at the notary office first, and after the notarial certificate comes out, go to the housing authority with the original property owner to share the gift. The notary needs to pay the corresponding fee, which is generally the payment of the house.

Q: Is there any other fee besides 3% and 3%.

Is the property valuation appraised by a notary public?

1. Bring the mother and son's "ID card", "household registration booklet", "marriage certificate", "house ownership certificate", "marriage certificate" and other materials, and the parties go to the local notary office to notarize the "house property right gift contract".

2. Go to the government affairs center to pay the deed tax and get the house deed.

3. Go to the tax authorities to go through the business tax exemption procedures.

4. Then bring the above procedures to the local housing property registration department to go through the procedures for the transfer of housing property rights, and transfer the property rights of the house to the name of the children.

The transfer process of transferring ownership to his son in the way of **:

1. Contract signing. If the transfer of the real estate certificate does not go through a real estate agency, the terms of the contract and the terms of breach of contract must be clearly written, and the party named on the seller's real estate certificate must be present when signing the contract (if it is married, both husband and wife need to be present and signed, even if there is only one person's name on the real estate certificate).

2. Prepare the application materials, and then go to the real estate bureau to fill in some ** and a stock contract, and the amount on the stock contract must be the same as the amount on the signed contract.

3. After the application materials for the transfer of real estate are handed over to the Real Estate Bureau, the Real Estate Bureau will give a receipt to pay the tax according to the date stated on the receipt form, which will take about 15 working days.

1. Gift transfer:The fee is 6% of the declared value (i.e. the agreed transfer price of the property) (3% for the notary fee, 3% for the transfer of ownership). However, after the transfer of the gift, if the property is to be transferred in the future, the individual income tax alone will have to pay 20% of the declared value.

2. Transaction and transfer:Transfer the property directly to the wife. The tax is approximately 8% of the declared value (seller:

Personal income tax 1% (exempt for real estate certificates greater than 5 years), business tax for real estate certificates greater than 5 years exempt), buyers: deed tax, other transfer taxes and fees are about hundreds, and the above tax points are calculated according to ordinary residences of less than 144 square meters). If the real estate certificate is transferred for five years, there is no need to pay individual income tax, only the deed tax is paid, and other transfer taxes and fees are about hundreds.

i.e. about a total of about that.

Precautions for gift transfer.

The procedures for real estate donation include signing the letter of gift, paying fees, notarization, handling the transfer of property rights, and delivering the real estate. Each process requires the presence of both the donor and the donee.

The gift letter is a written contract for the gift of housing signed between the donor and the donee, and according to national regulations, the real estate gift contract must be signed in writing.

Pay the fee. The donor is exempt from business tax for the transfer of real estate, but the donee still has to pay the deed tax and other transfer fees. When paying the transfer fee, the donor and the donor need to handle the fee payment at the real estate transaction department with the house ownership certificate and gift contract and other materials.

1. New rules for children of parents' real estate transfer.

1. According to the new regulations on the transfer of real estate by parents and children, the state has revised the inheritance law of the house, and the newly revised law will be implemented in 2021. In the newly revised House Inheritance Law, the heirs are expanded to include the heir's siblings, and as long as they meet the criteria of legal heirs, they can inherit the house. Inheritance of real estate is currently the most normal inheritance method in China, and after the death of the elderly, you can go to the fixed asset center to do a transfer.

New rules for parents transferring real estate to children.

2. The heirs of the house only need to pay a certain amount of transfer fees, which can be registered in the fixed assets center, and according to national regulations, the transfer fees paid only need a few thousand yuan, but the premise is that the heirs do not intend to buy and sell the house.

3. If the person who inherits the house wants to buy and sell the house, he needs to pay 20% tax, if the ** of the house is 1 million, but the later purchase and sale is through 1.5 million, then 100,000 yuan of taxes will be paid.

2. New policy on transfer fees for immediate family members.

According to the new policy on transfer fees for immediate family members, there are generally three common ways, namely real estate inheritance, gift transfer, and sale and purchase transfer.

1. Real estate inheritance.

Property inheritance means that the heir does not need to pay the ** of the house itself to get the property. In addition, according to the regulations, children who acquire their parents' houses by inheritance do not need to pay deed tax, but only need to pay notary fees and production costs. However, because inheritance requires the death of the inheritor before the transfer of property rights can be handled, and there are two situations: testamentary succession and legal inheritance, the transfer procedures are more complicated.

New policy on transfer fees for immediate family members.

2. Gift and transfer.

Compared with inheritance, gifts often need to pay 3% more deed tax and both parties need to pay 5/10,000 stamp duty, which adds up to taxes. In addition, there are also stricter regulations on individual income tax.

For example, it is given to spouse, parents, grandparents, grandchildren, grandchildren, brothers and sisters; In the case of free gifts to the guardians or supporters who bear the obligation of direct support or support, they are exempt from business tax and individual income tax. In other cases, fees will still be charged. (The specific proportion is specified in each locality).

In addition, when the gift is retraded, all taxes and fees will still be charged again. In this way, the cost is higher.

3. Sale and transfer.

It is more secure to choose the method of buying and selling. The name is "selling", but there is no need to pay for the house, and the cost is mainly various taxes and fees.

Many rich people or rich second-generation people fail to start a business and will use their real estate as collateral, but there will also be some bad people who still sell this kind of property, and they will be the ones who will be pitted at that time, let alone carry out the transfer.

Question: What are the new rules and rates for the transfer of children's property to their parents?

The elderly's real estate is transferred to their children?

1 Sign the acknowledgement.

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.

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.

2 Evaluation. Fees: The appraisal fee is 5% of the appraised price of the property, but at least $1,000 will be charged for each case. Since it is a gift business, the appraisal price is usually lower than the market price.

3. Notarization of gifts.

Fees: The gift notary fee is 2 of the appraised price.

4 Payment of Taxes.

Fees: Go to the Housing Authority to register the gift, 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 assessed value 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 (plus $10 for each additional donee).

The above three items are generally paid by the donee.

There is also a land transfer fee, which depends on the nature of the donated property, and if part of the housing reform houses that have not paid the transfer fee are to be paid by the donor. It is worth mentioning that if the donated property is in the nature of housing reform, after this gift procedure, its nature will be changed and converted into commercial housing.

5. Issuance of a new title deed.

Legal analysis: China has laws and regulations that, under normal circumstances, there are three ways to transfer the mother's real estate to her children: the first is to transfer the property by way of transfer, the second is to handle the transfer by gift, and the third is to handle the transfer by inheritance.

But the third is not commonly used. Here is mainly the second situation: it is necessary to handle the transfer of gifts, pay income tax, deed tax and notary fees, and the gift transfer is considered to be a gift, but the donee has to pay individual income tax and notary fees.

Legal basis: Civil Code of the People's Republic of China

Article 209:The creation, alteration, transfer, and extinction of real estate rights shall be registered in accordance with law, and shall become effective upon registration, except as otherwise provided by law. The ownership of natural resources that belong to the State in accordance with the law may not be registered.

Article 211: Parties applying for registration shall provide proof of ownership and necessary materials such as the boundary address and area of the immovable property based on different registration items.