How much is the transfer fee of parents' shop? How to transfer the ownership of parents' shops to their children? Let's learn about the new rules for the transfer of children from parents' shops in 2019.
First, donation transfer (donation transfer is exempt from business tax and income tax, deed tax and cost of production still need to be paid, and notarization procedures are required for donation transfer)
Second, the following are the transaction transfer fees, please refer to:
1. Deed tax: 4%
2. Business tax: 5.5% of the transaction price (no payment after 5 years)
3. Personal income tax: 1% of the transaction price
4. Transaction fee: 6 yuan / m2
5. Transfer registration fee: 80 yuan / piece
6. Property right certificate filing, real estate certificate Decal: about 80 yuan (depending on local conditions)
Extended data:
It can only be estimated that the transfer tax is about 250000 yuan. The transfer tax is calculated as follows:
Seller's tax: 1. Personal income tax: (evaluation price - original price) * 20% or evaluation price * 3%.
2. Value added tax: (evaluation price - original price) * 5, 5% or evaluation price * 5, 5%.
3. Land value-added tax: (appraisal price - original price) * 30% to 60% or appraisal price * 30% to 60%. (Note: the tax rate at this point is
Four levels of progressive, according to the greater the difference, the higher the tax rate is, the tax rates are respectively 30%, 40%, 50%, 60%)
Buyer's tax: 1. Deed tax: evaluation price * 3%.
Tax of both parties: about one thousand each.
All the above algorithms need to provide the original purchase invoice, or transfer out the copy of the original purchase invoice in the housing administration.
There are three ways to transfer the house property right:
1、 To transfer the ownership of the house according to the donation of the house property right:
1. Materials required:
Parents take ID card, Hukou book, marriage certificate, house ownership certificate, father-child relationship certificate, children take ID card, Hukou book and marriage certificate to the local notary office to notarize the house property right gift contract, and then take the above procedures to the local house property right registration department to handle the house property right transfer procedures and transfer the house property right to Under the name of children.
2. Transfer fee:
(1) Notarization fee: 2% of the house price,
(2) Assessment fee: 0.5% of the room price.
（3） Deed tax: 3% of the house price
(4) Land value-added tax: 1% of the house price.
(5) Income tax: 1% of the house price
(6) House property registration fee: 100, 00 yuan.
2、 Transfer according to the house sale:
1. Materials required:
Parents with ID card, Hukou book, marriage certificate, house ownership certificate, children with ID card, Hukou book and marriage certificate shall go to the local house property registration department to handle the house property right transaction transfer formalities, and transfer the house property right to the name of the child.
2. Transfer fee:
(1) Deed tax: 1% for the first purchase of less than 90 square meters: 1 and 5% for 90-140 square meters; 3% for more than 140 square meters
(2) Business tax: the property right of the house shall be exempted for five years, and 5% of the house price shall be paid for those less than five years.
(3) Land value-added tax: the property right of the house is exempted for five years. If it is less than five years, it shall be paid at 1% of the house price.
(4) Income tax: if the property right of the house has been exempted for five years, it shall be paid at 1% of the house price or 20% of the difference between the original value of the house and the present value of the house. (the original value of the house is generally calculated based on the amount of deed tax paid on the previous road)
(5) House transaction fee: 6 yuan / m2
(6) House property registration fee: 100, 00 yuan.
(7) Housing assessment fee: 0,5% of the assessment amount
3、 Transfer according to the inherited property:
1. Materials required:
（1） To handle the transfer formalities of the real estate certificate, the household registration shall be cancelled at the local police station where the household registration of the decedent is located, and the death certificate shall be handled:
（2） To handle the transfer procedures of the real estate certificate, you need to go to the district or City Notary Office (the original export commodity house goes to the City Notary Office) to notarize the right of inheritance. There are two types of Real Estate Inheritance: one is testamentary inheritance, the other is legal inheritance. Materials to be submitted include:
1. Death certificate of the decedent:
2. The property right certificate or other certificates of the house are required for the transfer of the real estate certificate:
3. Household register or other documents that can prove the relationship between the decedent and the legal heir:
4. The identity certificate of the heir is required for the transfer of the real estate certificate:
Other materials to be submitted for notarization of the right of succession with a will: the will made by the decedent (the will must be notarized, and other forms of will will will will not be adopted temporarily because its authenticity cannot be determined).
（3） The applicant is the heir or legatee in the registration of house transfer.
The applicant shall submit the following documents to the registration authority: application form for real estate registration (original), identity certificate (copy), real estate property right certificate (original), notarial document of inheritance right or will and notarial document of accepting Legacy (original) \ \ certificate of deed tax payment (original).
（4） Bequeath is different from legal inheritance and testamentary inheritance, so it needs to pay taxes.
2. Transfer fee:
(1) Notarization fee: 2% of the house price,
(2) Assessment fee: 0,5% of the room price
(3) Stamp duty: 0,05% of the appraisal price of the house
(4) Land value added tax: 1% of the house price
(5) House property registration fee: 100, 00 yuan
Note: it depends on the situation of the house which is the most economical way to transfer the ownership. For a house that has been purchased for more than five years, the business tax will be exempted when it is resold. If the house is the only real estate in the family, the business tax and personal income tax will be exempted. If the house within five years or choose to donate to transfer the ownership is more cost-effective, parents can consult the real estate management department when handling the transfer, and choose a suitable way to transfer the house to their children.