we all know that the transaction of second-hand houses requires the transfer of real estate ownership, and the transfer of ownership requires payment. However, the transfer of ownership is not only a kind of house transfer. There are three ways of house transfer, namely, sale, inheritance and donation. The transaction process is different, and the taxes and fees generated are also different. How much does the house transfer cost? What is the process of house gift transfer? Let's take a look at it.
1、 Inheritance and transfer
1. Process
(1) first, the successor should go to the police station where the successor's domicile is to cancel the household register and handle the death certificate.
(2) Then, the successor should go to the district or City Notary Office to notarize the inheritance right, and submit the death certificate of the decedent, the property right certificate of the house, and the identity certificate.
(3) Later, the heirs went to the relevant departments for registration of house transfer, and submitted real estate registration application, identity certificate, real estate property right certificate, notarization document of inheritance right and other materials to the registration agency.
2. Taxes and fees
Deed tax: if the legal successor inherits the real estate, the deed tax will be exempted; if the non legal successor accepts the ownership of land and house according to his will, he shall pay 1.5% of the deed tax.
Business tax: 5.55% shall be paid, but the transfer and sale of ordinary residential buildings purchased for more than 5 years shall be exempted from business tax.
Personal income tax: at present, it is exempt from tax, but if the inherited property is sold to the public after inheritance, 20% of the house price shall be paid. If the inherited house property is five years old and the family has few houses, it is also exempt from personal income tax.
Transaction fee: 5 yuan / m2.
Cost: 80 yuan.
Notarization fee: the notarization fee of inheritance right shall be charged according to 2% of the appraisal price of the real estate inherited by the successor, and the lower fee shall not be less than 200 yuan.
2、 Gift transfer
1. Process
(1) The donator and the donee conclude a written contract on house donation, namely the donation letter.
(2) The donee shall pay the deed tax and collect the deed certificate by presenting the original house ownership certificate and the gift certificate.
(3) The donee goes to the notary office for notarization.
(4) The donee shall go to the relevant departments to register the transfer of house ownership, and submit the application, the original ID card of the real estate property right certificate, the household register, the letter of donation and the notarization certificate.
(5) The donor delivers the house to the donee.
2. Taxes and fees
Business tax: the property donated by close relatives or persons with support relationship is exempted from business tax.
Personal income tax: if the house property is donated by close relatives or persons who have the relationship of raising and supporting, the personal income tax shall be exempted.
Deed tax: the recipient of the donated property shall pay the deed tax in full at the rate of 3%.
Five out of ten thousand: stamp duty.
Notarization fee is generally 2% of the evaluation price.
3、 Transaction transfer
1. Process
(1) The buyer should investigate the property right of the house and examine the integrity, authenticity and reliability of the property right of the house.
(2) The buyer and the seller sign the second-hand house sales contract.
(3) The buyer will find a professional appraisal company to evaluate the property.
(4) If you want to apply for a loan, you should submit an application to the bank. If it is a portfolio loan, you should submit an application to the provident fund core and the bank at the same time.
(5) After the mortgage is completed, the buyer should pay attention to cancel the other warrants of the property.
(6) The buyer will sell the contract to the housing management department property rights transaction core, and get the acceptance sheet.
(7) The buyer shall pay relevant taxes and fees at the core of agricultural tax with the acceptance form, and take the deed tax payment certificate.
(8) The buyer shall go to the land management department for land certificate with the tax payment contract certificate.
(9) The buyer shall apply for the house property certificate to the housing management department with the tax payment certificate.
2. Taxes and fees
Deed tax: 3% for those with an area of more than 144 square meters, and 1% for those with an area of less than 90 square meters and the first suite.
Transaction fee: 3 yuan / m2.
Surveying and mapping fee: according to the specific regulations of each district.
Ownership registration fee and evidence collection fee: according to the specific provisions of each district, it is generally within 200 yuan.
Business tax: 5.5% of the price difference if the house property certificate is less than 2 years
Personal income tax: 20% of the profit from real estate transaction or 1% of the house price. However, if the house property certificate has been completed for 2 years and there are few houses, it can be exempted.