Is there a preferential policy for house transfer in 2022?

1. What is the transfer policy for second-hand housing?

According to China's tax laws and regulations, there are some preferential policies on the payment of individual income tax in second-hand housing transactions, mainly in the following two aspects:

1. Individual income tax is exempted for the income obtained from the transfer of the house for personal use for more than 5 years and is the only living house of the family.

2. For taxpayers who own their own houses and intend to repurchase them at the market price within 1 year of their current housing, the individual income tax payable by their ** housing. The specific method is: first pay to the competent tax authorities in the form of a tax deposit, if the purchase amount is greater than or equal to the original housing sales, all the tax deposit will be refunded, and if the purchase amount is less than the original housing sales, the tax deposit will be refunded according to the proportion of the purchase amount to the original housing sales, and the balance will be paid into the state treasury as individual income tax.

2. What information is required for the transfer of second-hand housing?

1. Application form for real estate transfer registration;

2. Proof of identity of the applicant;

3. Certificate of real estate rights;

4. The administrative decision of the relevant administrative organ, the real estate sales contract, (if notarization is required according to the regulations, the notarized real estate sales contract shall be submitted) or the notarized real estate gift, or the notarized real estate inheritance certificate, or the real estate exchange agreement, or the real estate division agreement;

5. If a mortgage has been created, a written document with the consent of the mortgagee shall be submitted;

6. The people's court shall submit an effective judgment, ruling, mediation document and notice of assistance in enforcement for compulsory transfer;

3. What is the procedure for the transfer of ownership of a second-hand house?

1. If the transfer of the real estate certificate does not go through the real estate agency, the terms of the contract and the terms of breach of contract must be clearly written, and the party with the name 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 sign, even if there is only one person's name on the real estate certificate).

2. After the application materials are ready, you must 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 generally takes about 15 working days.

4. After the real estate transfer tax is paid, you can get the real estate certificate.

The new property transfer policy in 2022 is:

1. The buyer and the seller establish information communication channels, the buyer understands the overall status quo and property rights of the house, and requires the seller to provide legal documents, including house ownership certificates, identity documents and other documents;

2. If the house provided by the seller is legal and can be listed and traded, the buyer can pay the deposit for the purchase of the house, and the buyer and the seller sign the house sale contract;

3. The buyer and the seller jointly apply to the real estate transaction management department for review;

5. Pay taxes and fees. The composition of taxes and fees is more complex and depends on the nature of the transaction property;

6. Handle the procedures for the transfer of property rights. After the parties to the transaction complete the registration of property right change in the real estate transaction management department, the transaction materials shall be transferred to the issuing department, and the buyer shall apply for a new property right certificate at the issuing department with the notice of obtaining the house ownership certificate;

7. For the buyer of the loan, after signing the house sale contract with the seller, the buyer and the seller will go through the loan procedures with the loan bank, and the bank will review the buyer's credit, evaluate the house that both parties want to trade, so as to determine the buyer's loan amount, and then approve the buyer's loan.

8. The buyer receives the house ownership certificate, pays off all the house payments, and the seller delivers the house and settles all the property fees.

Law of the People's Republic of China on the Management of Urban Real Estate

Article 61.

To obtain land use rights by way of transfer or allocation, an application for registration shall be made to the local people's land management department at or above the county level, and the land use right certificate shall be issued by the people at the same level after verification by the local people's land management department at or above the county level.

If a house is built on the land for real estate development obtained in accordance with the law, it shall apply for registration with the local people's real estate management department at or above the county level with the land use right certificate, and the local people's real estate management department at or above the county level shall verify and issue a house ownership certificate.

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 to the people's ** land management department at the same level for registration of change of land use right 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 after verification by the people's ** land management department at the same level.

Where the law provides otherwise, it is to be handled in accordance with the provisions of the relevant laws.

1. Deed tax policy.

1. For individuals who purchase the only family house with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate.

2. For individuals who purchase the second set of improved housing for families with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.

Second, the business tax policy.

If an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full; Individuals who will purchase housing for more than 2 years (including 2 years) are exempt from business tax.

Legal basis: Article 7 of the Deed Tax Law provides that provinces, autonomous regions and municipalities directly under the Central Government may decide to exempt or reduce deed tax in the following circumstances:

1) Because the land and houses have been expropriated or requisitioned by the people at or above the county level, and the land and housing ownership is re-inherited;

2) Loss of housing due to force majeure and re-inheritance of housing ownership.

The specific measures for exempting or reducing deed tax provided for in the preceding paragraph shall be proposed by the people of provinces, autonomous regions and municipalities directly under the Central Government, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the People's Congress for the record.

When an individual purchases an ordinary house, and the house is the only house of the family, and the unit area of the ordinary commercial house purchased is less than 90 square meters, the deed tax shall be implemented at 1%; If the unit area is between 90 square meters and 144 square meters, the tax rate will be reduced by half, that is, the effective tax rate will be 2%; If the purchased residential unit has an area of more than 144 square meters, the deed tax rate shall be levied at 4%. The purchase of non-ordinary housing, two or more housing, and commercial investment properties are taxed at a rate of 4%. The creation, alteration, transfer and extinction of immovable property rights shall become effective upon registration in accordance with law; Without registration, it shall not take legal effect, except as otherwise provided by law.

1. The materials generally required for the transfer of ownership of the house are as follows:

1. Application for transfer registration;

2. The applicant's ID card and other identification materials;

3. The property right certificate of the house;

4. Proof of the reason for registration, such as the transfer of ownership due to sale, the sales contract;

5. Other materials required.

2. The process of house transfer is as follows:

1. Confirm property rights.

2. Sign the sales contract and pay the deposit, but the deposit is not directly handed over to the owner, but handed over to the intermediary company for safekeeping.

3. After getting the purchase contract, bring your ID card and other personal information to apply for a house loan from the bank.

4. Pay the down payment first, but fill in the bank loan application form and the bank will approve it.

5. After the approval of the bank, go to the real estate transaction management office to go through the transfer procedures.

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

Article 209 The creation, alteration, transfer and extinction of real estate rights shall take effect upon registration in accordance with law; Without registration, it shall not take legal effect, except as otherwise provided by law.

Article 659:Where it is necessary to go through registration or other formalities for donated property, the relevant formalities shall be completed.

Administrative Measures for the Registration of Urban Housing Ownership》 Article 17 Where the ownership of the property is transferred due to the sale, exchange, gift, inheritance, allocation, transfer, division, merger, adjudication and other reasons, the parties shall apply for transfer registration within 30 days from the date of occurrence of the fact.

1. The donor of the transfer of donated real estate shall apply for the notarial certificate of gift;

2. To handle the transfer of inheritance real estate, the notary office shall first go to the notary department to handle the notarial certificate of inheritance rights;

3. The buyer and the seller jointly apply to the real estate transaction management department for review;

4. Pay taxes and fees. The composition of taxes and fees is more complex and depends on the nature of the transaction property;

1. The transfer process of the property is as follows:

1. Both parties bring relevant materials to the real estate management transaction in the area where the house belongs to apply for the change of housing property rights, and the real estate management transaction will review the materials provided by the husband and wife, and if the application meets the conditions, the housing authority will submit it to the city after the preliminary examination for housing property rights registration;

2. The application for registration of land change procedures shall be accepted if the information is complete, and the information shall be incomplete or not in accordance with the regulations, and the reasons shall be explained, the materials that need to be submitted shall be supplemented, and the materials that need to be submitted shall be supplemented and the deadline for submission shall be explained, and the materials shall be accepted after the materials are complete, and the receipt shall be issued to the acceptance number;

3. Property rights review, registration personnel review data, field investigation, if the application meets the requirements, it will be reported to the superior for approval, until the final review stage is passed;

4. Pay the fee and receive the certificate, the applicant holds his ID card or the person in charge holds the power of attorney and his ID card to pay the relevant fees for the registration of the property rights of the house, and then receives the certificate of ownership of the house.

2. Materials required for the transfer of real estate:

1. Application for land change registration;

2. Original land certificate and real estate certificate;

3. Personal identity certificate and marriage certificate;

3. If you need to pay tax, you must issue a tax payment certificate.

To sum up, in the new policy of real estate transfer in 2022, the donor of donated real estate shall apply for a notarial certificate of gift, and the owner of the inherited real estate shall first go to the notary department to handle the notarial certificate of inheritance and obtain the real estate through inheritance, and the buyer and seller shall jointly apply to the real estate transaction management department for review and payment of taxes and fees. The composition of taxes and fees is more complex and depends on the nature of the transaction property; The materials required for the transfer of real estate include the application for land change registration, the original land certificate and real estate certificate, personal identity certificate, marriage certificate, and the tax payment certificate if tax payment is required.