What are the transactions, gifts and inheritance of taxes and fees for real estate transfer?

Second-hand housing is relative to the commercial housing in the hands of developers, and it is commonly known as the secondary market of real estate property rights transactions, including commercial housing, second-hand public housing (housing reform housing) that allows listing transactions, poor housing, demolition housing, self-built housing, affordable housing, price-limited housing and so on. Most of the traditional second-hand houses are bought and sold through real estate agents, and they need to pay a certain intermediary fee. In real life, buying and selling is the most common way of housing transfer, and it is also a more convenient and safer way of operation.

What should I do if I can't read a bunch of things written on it? Let me give an example!

Second, the housing gift.

Real estate gift refers to the behavior that the owner gives the ownership of the house to others for free. According to the provisions of laws and regulations, the parties to the house donation must submit written documents such as the house ownership certificate and the donation contract. Only after the real estate transaction management department handles the formal registration operation of the house ownership change, the real estate donation behavior has legal effect.

Still don't understand, look at the example:

Third, housing inheritance.

Property inheritance refers to the legal act of transferring the house ownership and land use right left by the decedent to the heir in accordance with the provisions of the inheritance law. Inheritance of real estate is a derivative acquisition of ownership and use right.

As can be seen from the above, among the three transfer methods, inheritance transfer has the highest cost performance. But which is more convenient, buying, selling, inheriting or giving?

Housing sales:

House gift:

Housing inheritance:

What are the common problems in paying taxes on house transfer?

1. Should I pay taxes if my parents die and inherit my parents' property?

Answer: If the legal heirs (including spouses, children, parents, brothers and sisters, grandparents and grandparents) inherit the ownership of land and houses, deed tax will not be levied.

I want to add my (husband or wife's) name to the real estate license. Do I have to pay taxes?

Answer: During the marriage relationship, if the ownership of the house and land was originally owned by one spouse and changed to the ownership of both spouses or the other spouse, or the ownership of the house and land was originally owned by both spouses and changed to the ownership of one spouse, or the ownership of the house and land was originally owned by both spouses and the two parties agreed to change the share of * * * *, the deed tax shall be exempted.

After the divorce, if the house is awarded to the other party, do I have to pay the deed tax?

Answer: According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China's Reply on whether to levy deed tax on the change of house ownership after divorce (Guo [1999] No.391), if the husband and wife * * * and * * * jointly own property, due to the division of the divorced husband and wife's property, the original property right of * * * belongs to one party, and deed tax is not levied.

I plan to buy a second-hand house. It is said that when I pay taxes, I don't have to pay according to the price on the contract I signed. I need to evaluate them. How do you evaluate them?

A: According to the Provisional Regulations on Deed Tax, the transaction price of real estate is regarded as taxable value. If the transaction price is obviously lower than the market price without justifiable reasons, the tax authorities shall check it with reference to the market price, and the approved price shall be regarded as taxable value. Therefore, if the price on your online contract is obviously lower than the market price without justifiable reasons, the local tax authorities will verify the taxable value of the house through the transaction tax evaluation system of the stock house.

Taxpayers who have objections to the taxable value approved by the tax authorities have the right to file a dispute application, and the tax authorities will make a decision on dispute settlement according to the application. Taxpayers who still have objections to the re-approved results may apply for administrative reconsideration according to law.

5. I have a commercial house bought in 2009, with an area of 100 square meter, and I got two certificates at that time. Now I want to sell this house. I want to know what tax I have to pay.

A: Individuals who sell houses that have been purchased for more than 2 years (including 2 years) are exempt from VAT. Therefore, the sales of the commodity house are exempt from VAT.

If this house is the only house in your family, the income from the transfer of this house for more than 5 years and it is the only living room for the family is exempt from personal income tax. Personal income tax shall be paid at 1% of the approved taxable income or 20% of the difference. It should be noted that if this house is a gift, personal income tax must be paid at 20% of the difference.

Grandpa's house is for his grandson. Do I have to pay taxes?

Answer: If the house land is donated to the spouse, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters for free, the value-added tax and personal income tax will be temporarily exempted. Therefore, grandpa can be exempted from value-added tax, personal income tax and land value-added tax when he gives his house to his grandson. For grandson, it is not the purchase of property rights, and the deed tax should be paid according to 3% of the taxable value approved by the tax authorities.