How much tax do you have to pay to inherit the house and sell it?

The inherited property is subject to tax when it is sold as follows:

1. Less than 5 years: deed tax (according to the buyer's situation, 1% for the first set, 3% for the second set, and 3% for the first and second sets of non-ordinary housing); Business tax: less than 2 years, full 2 years exempt; Individual income tax: 1% for ordinary housing, non-ordinary housing;

2. For 5 years: deed tax: same as above; Business tax: Ordinary housing is exempted, and non-ordinary households are levied according to the difference between the appraised price and the original value of the housing certificate; Individual income tax: It is exempt from the only house of the heir's family, and 1% is charged for non-only housing (ordinary housing or non-ordinary housing).

Provisional Regulations of the People's Republic of China on Deed Tax

Article 3. 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 4.

Basis of deed tax:

1) The transfer of state-owned land use rights, land use rights, and housing sales are transactions;

2) The gift of land use rights and housing gifts shall be approved by the expropriation authority with reference to the land use right and the market for housing sales;

3) The exchange of land use rights and houses shall be the difference between the land use rights and houses exchanged.

If the transaction in the preceding paragraph is significantly lower than the market and there is no justifiable reason, or the difference between the land use rights and houses exchanged is obviously unreasonable and there is no justifiable reason, the expropriation authority shall verify and approve it with reference to the market.

If the inherited house is traded after five years, if the house meets certain conditions, it does not need to pay taxes; If the prescribed conditions are not met, you still need to pay taxes.

According to the law, the reduction of personal income tax is only levied on ordinary housing. That is, if it is the only house of the seller's family for five years from the date of obtaining the property right of the house to the time of **, it can be exempted from individual income tax. In addition, the two conditions of "five years" and "only family" must be met at the same time to be exempted.

Property inheritance is one of the ways to transfer property rights, and less taxes and fees are paid. If the heir is not an immediate family member, the taxes that need to be paid are relatively high, so in the process of real estate inheritance, you need to understand all the taxes related to real estate inheritance.

The taxes that need to be paid when the inherited house is sold: 1. Stamp duty: the house payment; 2. Transaction fee:

3 yuan square meter; 3. Business tax: the full amount of the real estate certificate is less than 2 years, and the ordinary house is reduced or exempted for 2 years); 4. Individual income tax: 1% of the house price (the only exemption for ordinary houses after five years); 5. Deed tax:

The tax rate is 5%.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China shall pay individual income tax on the following individual incomes:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Article 2 of the Provisional Regulations of the People's Republic of China on Stamp Duty The following vouchers are taxable vouchers:

1) Purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing and storage, loans, property insurance, technical contracts or certificates of a contractual nature;

2) Documents for the transfer of property rights;

3) Business account books;

4) Rights, licenses;

5) Other vouchers determined by the Ministry of Finance for taxation.

2021 Cooperative Medical Fee Standard (Medical Insurance).

In 2021, the standard of rural cooperative medical expenses was officially announced, and the cost of insurance per person was 280 yuan, which was 30 yuan higher than that in 2020.

Legal basis: Article 24 of the Social Insurance Law of the People's Republic of China The State shall establish and improve a new type of rural cooperative medical system. The management measures for the new type of rural cooperative medical care shall be stipulated by ***.

Legal analysis: deed tax, stamp duty (including contract stamp duty and warrant stamp duty), individual income tax are required; If the individual income tax is paid, the balance of the income from the transfer of property after deducting the tax paid in the process of receiving or transferring the house and related reasonable expenses shall be the taxable income, and the individual income tax shall be calculated and paid at the use rate of 20%.

Legal basis: Article 1123 of the Civil Code of the People's Republic of China After the commencement of inheritance, it shall be handled in accordance with the statutory inheritance; If there is a will, it shall be handled in accordance with the testamentary inheritance or bequest; Where there is a bequest and maintenance agreement, it shall be handled in accordance with the agreement.

The taxes and fees for inheriting the property are as follows:

1. If the ordinary residence is transferred within five years (inclusive), the VAT shall be paid according to the sales price minus the cost price of the house, and the payment shall be exempted after five years;

2. If the non-ordinary residence is transferred less than five years (inclusive), the full VAT shall be paid according to the sales price, and if the transfer is more than five years old, the VAT shall be paid according to the sales price minus the cost price of the house.

The latest regulations on the purchase and sale of housing in 2022 are as follows:

1. First-hand housing transactions.

1) Deed tax. The deed tax to be paid for the purchase of a new house is 3% to 5% of the total purchase price (different tax rates are different in different provinces, municipalities and autonomous regions), and the deed tax to be paid for ordinary commercial housing is halved, that is, 1.5% to 2.5%;

2) Repairs**. It is charged according to the construction area multiplied by a certain amount;

3) Property management fee. The house shall be paid after delivery, and the specific grade rate shall be implemented according to the provisions of the local price department.

2. Second-hand housing transactions:

1) The deed tax for non-ordinary residential buildings should be doubled. Regardless of whether the property rights have been obtained for less than two years;

2) Income tax. If the property right of the house has been obtained for five years, it shall be exempted from taxation, and if it has not exceeded five years, it shall be paid at the rate of 1% of the house price or 20% of the difference between the original value of the house or the current value of the house. (The original value of the house is generally calculated according to the tax paid amount of the previous deed tax).

3) Stamp duty of 10/10,000.

4) The transaction fee is 1.9% of the house price.

Legal basisArticle 3 of the Interim Regulations on Real Estate Tax of the People's Republic of China.

The property tax is calculated and paid according to the residual value of the original value of the property after deducting 10% to 30% at one time. The specific reduction range shall be prescribed by the people of provinces, autonomous regions, and municipalities directly under the Central Government.

If there is no original value of the property as a basis, the tax authority where the property is located shall refer to the same type of property for verification.

If the property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax.

The standard of deed tax to be paid for the resale of the inherited house is 3% to 5% of the transaction price of the house, and all of it is borne by the buyer. The legal heirs, testamentary heirs or legatees who have obtained the property rights of the house in accordance with the law can be exempted from individual income tax, and the legal heirs who inherit the property are exempt from paying deed tax, and the non-statutory heirs who inherit the land and house ownership according to the will need to pay the deed tax. The process of transferring the inherited house is as follows:

1.Apply for transfer of ownership at the immovable property registration authority; ,2.Submit the decedent's death certificate, kinship certificate, will and other relevant materials; ,3.

If the conditions are met, the real estate registration agency will accept it; ,4.After inspection, the real estate registration agency handles the transfer of ownership and issues the real estate ownership certificate. The conditions that need to be met to inherit the property are as follows:

1.Real estate is property that was legally owned by the deceased during his lifetime; ,2.Have the legal right of inheritance or enjoy the right of inheritance according to the content of the will; ,3.

Performed after the death of the decedent. According to Article 1122 of the Civil Code, an estate is the legal property left by a natural person upon his death. An inheritance that is not allowed to be inherited in accordance with the law or by its nature shall not be inherited.

Article 1123 stipulates that after the commencement of succession, it shall be handled in accordance with the statutory succession; If there is a will, it shall be handled in accordance with the model testamentary inheritance or bequest; Where there is a bequest and maintenance agreement, it shall be handled in accordance with the agreement.

Tax Collection and Administration Act

Article 37.

For taxpayers engaged in production and business operations who fail to go through tax registration in accordance with the regulations, as well as taxpayers who are temporarily engaged in business operations, the tax authorities shall verify the amount of tax payable and order them to pay it on a deferred basis;

If the tax is not paid, the tax authorities may seize the goods and goods whose value is equivalent to the tax payable. If the tax payable is paid after seizure, the tax authorities must immediately release the seizure and return the seized commodities and goods;

If the tax payable is still not paid after seizure, with the approval of the director of the tax bureau (branch) at or above the county level, the seized commodities and goods shall be auctioned or sold in accordance with the law, and the proceeds from the auction or sale shall be used to offset the tax.

The following taxes are payable when you sell a property after inheriting it:

1) Deed tax. According to the reply of the State Administration of Taxation on the issue of levying deed tax on inherited land and house ownership, no deed tax shall be levied on the legal heirs, including spouses, children, parents, siblings, grandparents and maternal grandparents, when inheriting land and house ownership. At the same time, the State Administration of Taxation also clarified that, according to the regulations, if the non-statutory heirs inherit the land and house ownership of the deceased during his lifetime according to the will, it is a gift and deed tax shall be levied;

2. Stamp duty, including contract stamp duty and warrant stamp duty. Contract stamp duty, stamp duty is a document established in the process of inheriting a house by an individual, and stamp duty is calculated and paid according to the tax item of "property right transfer document"; Stamp duty on warrants, individuals who obtain real estate warrants pay stamp duty at 5 yuan per piece;

3. Individual income tax, after the inheritance of real estate, is the individual income tax that needs to be paid again, and the balance of the income from property transfer after deducting the taxes and related reasonable expenses paid in the process of receiving and transferring housing is the taxable income, and the individual income tax is calculated and paid at the use rate of 20%;

4. The inheritance of real estate no longer requires compulsory notarization, and you can choose not to notarize, but the notarized real estate can protect its own rights and interests against a third party, that is, the notarized real estate, and the notarization fee of inheritance rights is charged according to 2% of the appraised value of the real estate inherited by the heir.

Legal basisArticle 1163 of the Civil Code of the People's Republic of China.

Where there is both statutory inheritance and testamentary succession or bequest, the legal heirs shall pay off the taxes and debts that the decedent shall pay in accordance with law; The part exceeding the actual value of the statutory inheritance shall be repaid by the testamentary heirs and legatees in proportion to the inheritance.

The taxes to be paid on the sale of the property after inheriting it include:

1. Deed tax, which is charged at 3%-5% of the transaction price of the house;

2. Stamp duty shall be paid according to the transaction price of the house;

3. Real estate tax, based on the residual value of the real estate, the tax rate is the transaction price of the house; If the tax is calculated on the basis of housing rental income, the tax rate is 12% of the transaction price of the house.

Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations. Article 5 The competent taxation department shall be in charge of the national tax collection and administration. Local State Taxation Bureaus and local taxation bureaus shall separately carry out collection and management in accordance with the scope of tax collection and management stipulated in the first place.

Local people at all levels shall, in accordance with the law, strengthen the leadership or coordination of the administration of tax collection within their respective administrative areas, support the tax authorities in performing their duties in accordance with the law, calculate the tax amount according to the statutory tax rate, and collect taxes in accordance with the law.

Legal basisArticle 37 of the Law of the People's Republic of China on the Administration of Tax Collection.

For taxpayers engaged in production and business operations who fail to go through tax registration in accordance with the regulations, as well as taxpayers who are temporarily engaged in business operations, the tax authorities shall verify the amount of tax payable and order them to pay; If the tax is not paid, the tax authorities may seize the goods and goods whose value is equivalent to the tax payable. If the tax payable is paid after seizure, the tax authorities must immediately release the seizure and return the seized commodities and goods; If the tax payable is still not paid after seizure, with the approval of the director of the tax bureau (branch) at or above the county level, the seized commodities and goods shall be auctioned or sold in accordance with the law, and the proceeds from the auction or sale shall be used to offset the tax.