What are the procedures for the mother to transfer the house to her son? What fees should be paid for the transfer of ownership? There are three ways to transfer property to children: the first is to transfer the property by way of transfer, that is, to transfer the property by way of sale according to the transaction procedures. The second way is to transfer the ownership by way of donation, which is to notarize the donation first, then to evaluate and appraise the house, and finally to transfer the ownership. The third way is to transfer ownership by way of inheritance, but this kind of situation needs to happen in the case of the death of one of the parents, which is not very common.
（1） Transfer the house to the children in the form of transfer: the main expenses of house transaction transfer are business tax, personal income tax and deed tax. If the real estate is less than five years old, it needs to pay business tax and personal tax, as well as deed tax and property right transfer registration fee.
（2） Transfer the house to the children in the form of donation: for donation transfer, you need to pay personal income tax, deed tax and notarization fee. There is no business tax for the donation transfer, because the donation is considered as the act of receiving the donation free of charge, so the donee needs to pay personal income tax, and at the same time, the donation transfer also needs to pay notarization fee.
（3） Transfer the ownership of the house to the children by way of inheritance
Compared with the sale and gift, the tax expense of inheritance transfer is the lowest, because the inherited real estate has no business tax, personal tax and deed tax, and only needs to pay the notarization fee. Heirs with the will for inheritance notarization, with the inheritance certificate to the housing management department for transfer name can be.
（1） Inheritance transfer is the most economical way: among the three ways of transfer: sale, donation and inheritance, inheritance is the most economical and efficient way, because our country has not yet imposed inheritance tax, so we only need to pay notarization fee for inheritance transfer, and other taxes are free. Because the way of inheritance can only be realized when one of the parents dies, many parents do not consider this way for the time being. Of course, there are also parents who are far away and intend to write a will to leave the property to their children.
（2） Property donation within five years can save more money: according to the national policy, parents who give property to their children are exempt from business tax and personal income tax, and only pay 2% of the total price of the house notarization fee and 1.5% of the deed tax. However, if there is no need to pay notarization fee for the transfer of ownership, in addition to the deed tax, the following taxes should also be paid:
1. Business tax should be levied when the house is purchased for less than five years and the house with an area of more than 140 square meters is sold and transferred.
2. If the house has been purchased for less than five years or the house has been purchased for five years, but it is not the only house of the family, the individual income tax shall be levied when the house is sold and transferred.
（3） According to the national policy, if the property has been purchased for more than five years, the business tax and personal income tax will be exempted, and only the deed tax will be paid, which is a fair fee less than the donation transfer.
It can be seen that the choice of transfer depends on the situation of the house. For a house that has been purchased for more than five years, it is exempt from business tax when it is resold. If the suite is the only house in the family, it is not only free from business tax, but also free from personal income tax.