How to calculate the cost of inheritance and transfer of the house

Inheritance transfer can be said to be a more cost-effective way to transfer real estate.

In terms of taxes and fees, the legal heirs can be exempted from paying value-added tax, deed tax, and individual income tax when the inheritance is transferred, and only need to pay the cost of production.

If you are not a legal heir, you will need to pay deed tax.

In terms of other fees, inheritance transfer is required to go through inheritance notarization, and notary fees are required here, and the standards will vary from place to place.

There is no tax on the inheritance and transfer of the house, only after the inheritance, there is a personal income tax of 20% when it is ** again

Hello friends, well, the cost of real estate inheritance and transfer is calculated by square well, how much is the square and how much is that?

Calculation method: 1) The cost of handling the transfer of real estate through inheritance Compared with sales and gifts, the tax expenditure of inheritance transfer is the lowest, because there is no business tax, individual income tax and deed tax for inherited real estate, 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.

2) Fees for obtaining a gift to obtain real estate for transferHandling the transfer of ownership for a gift transfer requires the payment of individual income tax, deed tax and notary fees. There is no business tax on the transfer of gifts, because the gift is considered to be a gratuitous gift, so the donee is required to pay personal income tax, and at the same time, the gift transfer also needs to pay a notary fee, plus the deed tax is much higher than the tax on the sale and transfer.

3) The cost of handling the transfer of the house through the purchase and sale of the house: the main expenses for the transfer of the house are three types: 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.

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

Article 39 Where land use rights are obtained by way of transfer, the following conditions shall be met when transferring real estate:

A) in accordance with the transfer contract has paid all the land use right transfer fees, and obtained the land use right certificate;

2) In accordance with the provisions of the transfer contract for investment and development, if it is a housing construction project, more than 25% of the total development investment shall be completed, and if it belongs to a piece of development land, it shall form industrial land or other construction land conditions.

If the house has been completed at the time of the transfer of real estate, the house ownership certificate shall also be held.

Article 40 Where the right to use land is obtained by way of allocation, the transfer of real estate shall be reported to the people who have the right to approve for examination and approval in accordance with the provisions of the law. If the people who have the right to approve approve the transfer are approved, the transferee shall go through the formalities for the transfer of land use rights and pay the land use right transfer fee in accordance with the relevant provisions of the state.

If the land use right is obtained by way of allocation, when the transfer of real estate is submitted for approval, the people with the right to approve decide that they can not go through the formalities for the transfer of land use right in accordance with the provisions of the transfer, and the transferor shall, in accordance with the provisions of the transfer, hand over the land income from the transfer of real estate to the state or make other dispositions.

The calculation of the inheritance property transfer fee is: contract stamp duty, 5 yuan of warrant stamp duty, deed tax (non-statutory heir inheritance of real estate transfer), 2% of the house appraisal value or beneficiary amount of inheritance notary fee, and 100 yuan registration fee.

[Legal basis].

Article 1 of the Provisional Regulations on Stamp Duty.

Units and individuals that have written and received the certificates listed in these Regulations within the territory of the People's Republic of China are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these Regulations.

Article 3 of the Provisional Regulations on Deed Tax.

The deed tax rate is 3-5. The applicable tax rate of deed tax shall be determined by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph in accordance with the actual situation of their respective regions, and shall be reported to the Ministry of Finance and the State Administration of Taxation for the record.

Article 46 of the Notary Law.

The charging standards for notary fees shall be formulated by the competent departments of the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government in conjunction with the judicial administrative departments at the same level.

How the cost of the transfer of the inheritance property is calculated:

1. The deed tax is generally calculated at 3% to 5%. However, if the above-mentioned inheritance is a statutory inheritance, the real estate inherited by the parties through the legal inheritance shall be exempted from deed tax;

2. Collect the registration cost fee and the stamp duty of 5/10,000, and the standard of the registration cost is 80 yuan for residential and 550 yuan for non-residential;

3. Calculation of other expenses.

[Legal basis].

Article 1 of the Deed Tax Law of the People's Republic of China.

Units and individuals who transfer the ownership of land and houses within the territory of the People's Republic of China are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of this Law.

Article 3. The deed tax rate is 3% to 5%.

Article 6. Deed tax shall be exempted under any of the following circumstances:

1) State organs, public institutions, social organizations, and military units that receive land and housing ownership for office, teaching, medical treatment, scientific research, and military facilities;

2) Non-profit schools, medical institutions, and social welfare institutions that receive land and housing ownership for office, teaching, medical treatment, scientific research, pension, and assistance;

3) Inherit the right to use barren mountains, wastelands, and barren beaches for agriculture, forestry, animal husbandry, and fishery production;

4) Changing the ownership of land or houses between husband and wife during the existence of the marital relationship;

5) The legal heirs inherit the ownership of land and houses through inheritance.