Now some people have the intention to give the property to their children, but in the process of giving, they need to charge a certain fee. So what are the expenses for parents to give their children real estate? What do parents need to do for real estate donation? Let's have a look.
To handle the donation, you need to go to the notary office to handle the donation notarization first, pay 6% of the housing evaluation fee, pay 2% of the notarization fee according to the housing evaluation price, get the notarization certificate, go to the housing management, handle the donation transfer, pay 3% - 4% of the full deed tax, 5% of the stamp tax, and several hundred yuan of handling fee.
Real estate donation refers to the act of transferring the real estate owned by an individual or a unit to others. If an individual transfers the real estate to others, according to the different donees, the procedures to be handled and the donation process are also different. Generally, it can be divided into two situations: ordinary donation between relatives and gratuitous donation without relatives.
There are four cases of the property transfer fee donated by parents: 1. The division of personal divorce property, free gift; 2. The specific relatives of free gift; 3. Free gift to foster person; 4. Free gift to foster person.
Exemption from business tax mainly includes the division of property at the time of divorce; donation to children, parents, spouses, grandparents, grandparents, grandchildren, grandchildren or siblings free of charge. If it is a gratuitous donation to a person who bears the obligation of upbringing or maintenance, and after the death of the owner of the property right of the house, the legal successor, testamentary successor or legatee of the property right of the house can be exempted from business tax.
The above four cases are not required to pay the notarization fees. When handling the business tax application procedures for these four kinds of donation cases, they should submit the 'donation notarization certificate' and 'acceptance of donation notarization certificate' to the tax authorities, or hold the 'donation contract notarization certificate' and other donation notarization materials jointly handled by both parties.
There are different regulations in different areas on the fee for the transfer of property donated by parents. For example, in Henan Province, there is no longer a tax department to evaluate and price the house transfer of immediate family members, but the tax department can set the price by itself. However, one prerequisite is to show the certificate of immediate family members and the household register issued by the public security department. For example, if grandfather wants to give Sun Tzu a 56 flat house, if they agree that the transaction price is 1000 yuan, but Sun Tzu already has a flat in his name, it will be charged according to the 4% deed tax of the second flat, that is 40 yuan; if there is no house in his name, it will only pay 1% deed tax of 10 yuan. In addition, to pay business tax, the tax rate of 5.6% is 56 yuan.
The above is about this aspect of legal knowledge, I hope to help you.