The name change of house property certificate also means the transfer of house property. Generally, the transfer of house property from father to son can be sale transfer or gift transfer. The fees charged are almost the same, mainly including deed tax, business tax and personal income tax. If it is the transfer of estate property, there is no personal income tax. So how much is the son's property certificate changed into his parents' name? What are the procedures for change of registration? Let's have a look.
China's "Provisional Regulations on deed tax" stipulates: Article 3 the tax rate of deed tax is 3-5%. The applicable tax rate of deed tax shall be determined by the people's Government of the province, autonomous region or municipality directly under the central government within the range specified in the preceding paragraph according to the actual situation of the region, and shall be reported to the Ministry of Finance and the State Administration of Taxation for the record.
Article 4 the basis for calculating deed tax is as follows:
（1） The transaction price is the transfer of state-owned land use right, the sale of land use right and the sale of houses;
（2） The donation of land use right and house shall be determined by the expropriation authority with reference to the market price of land use right sale and house sale;
（3） Land use right exchange, housing exchange, for the exchange of land use right, housing price difference.
If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without any justifiable reason, or if the difference between the land use right exchanged and the house price is obviously unreasonable without any justifiable reason, it shall be determined by the expropriation authority with reference to the market price.
Article 5 the amount of deed tax payable shall be calculated and collected in accordance with the tax rate specified in Article 3 and the tax basis specified in Article 4 of these regulations. The calculation formula of the amount of deed tax payable is as follows: the amount of deed tax payable = the tax basis x, and the amount of deed tax payable shall be calculated in RMB, According to the central parity rate of RMB market exchange rate published by the people's Bank of China on the date of tax liability, it shall be converted into RMB.
Article 6 deed tax shall be reduced or exempted under any of the following circumstances:
（1） State organs, institutions, social organizations and military units that bear land and houses for office, teaching, medical treatment, scientific research and military facilities shall be exempted from tax;
（2） Urban workers who purchase public housing for the first time according to regulations shall be exempted from tax;
（3） If the house is lost due to force majeure and the house is purchased again, the tax shall be reduced or exempted as appropriate;
（4） Other items specified by the Ministry of finance to reduce or exempt deed tax.
Article 11 a taxpayer shall, on the strength of the deed tax payment certificate and other prescribed documents, go through the registration procedures for the change of ownership of land and houses with the land administration department and the real estate administration department according to law.
If the taxpayer fails to issue the deed tax payment certificate, the land administration department and the real estate administration department shall not go through the registration procedures for the change of the ownership of the land and the house.
Extended information:
Change registration:
There are two aspects of change registration
The first is the change of legal name, that is, the obligee as the subject of right has not changed, but the name of his right to use has changed;
Second, the street where the house is located, the house number, the name of the house, the area of the house, and the redevelopment need to be changed and registered.
The right holder should make registration within 30 days from the date of the fact, and submit the housing ownership certificate, the land use warrant, the household registration certificate, the resident identity card, the registered residence book, the registration of the legal person and organization, the relevant documents of the competent authority, and the relevant documents of the planning and construction department.
Registration of other rights:
If other rights such as mortgage and pawn are set, the obligee shall apply for registration of other rights within 30 days after the occurrence of the fact. For the registration of other rights, the house ownership certificate, land use certificate, main contract and mortgage contract of mortgage, the pawn contract of pawned house and other relevant certificates and materials shall be submitted. If the house option is used as collateral, the house pre-sale contract and mortgage contract shall be submitted.
Deregistration:
In case of house loss, expiration of land use term, termination of other rights, etc., the obligee shall apply for cancellation of registration within 30 days after the occurrence of the fact, and submit the original certificate of house ownership, certificate of other rights, relevant contract agreement and supporting documents.
Registration procedure:
1. The applicant shall submit a written application to the local registration authority, fill in a unified registration application form and submit relevant certificates.
In registration, legal persons and other organizations should use their legal names, and their legal representatives should apply for registration; natural persons should use the names on their ID cards; public housing directly under the jurisdiction of the registration authority should register on their behalf; common housing should be jointly applied by co owners; registration of other rights should be jointly applied by obligees and other obligees.
If the obligee and the applicant are legal persons, they shall submit the certificates and certificates issued by the competent authorities, such as the business license issued by the industry and Commerce Department and the approval document issued by the superior competent department; natural persons shall submit their ID cards and passports, etc;
When entrusting others to handle the affairs, the agent shall submit not only the valid certificates of the obligee and the applicant, but also the valid certificates such as his ID card and the written power of attorney of the obligee or the applicant. The power of attorney shall be notarized. If the procedures are complete, the registration authority will accept the registration.
2. The registration authority shall examine and verify the ownership of the accepted application. It is mainly to check and consult the property right files, various certificates submitted by the applicants, and verify the source of housing ownership.
3. For the application that may be disputed, public consultation on objection shall be conducted in the form of notice, newspaper, etc., so as to confirm the property right.
4. Final confirmation and approval shall be made for the application registration with clear source of property rights, complete certificates, complete procedures, compliance with laws and regulations, and no conflicts and disputes, and the housing ownership certificate shall be issued to the housing right applicant. The document requires the registration authority to make a decision on approval of registration, suspension of registration, or refusal of registration within 30 days after accepting the registration application, and notify the obligee in writing.
Where the ownership is clear and the source information of property right is complete, the initial registration, transfer registration and registration of other rights shall be approved and registered within 2 months after accepting the registration, and the housing ownership certificate shall be issued; the cancellation registration shall be approved and cancelled within 1 month after accepting the registration, and the housing ownership certificate shall be cancelled.