With the aging of population becoming more and more serious today, more and more parents give their houses to their children. In the process of real estate transfer, which is the most cost-effective way for parents and children? What should parents pay attention to when they transfer property to their children?
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 reasonable, because the inherited property 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.
Although the transfer of ownership requires a certain transfer fee, including deed tax, income tax, housing evaluation fee, but it is much lower than the inheritance tax. If parents do not take the transfer of ownership, but in the form of gift to give the house to their children. Although the tax can be exempted, if the house is to be transferred in the future, its original acquisition price is 0 yuan. When handling the transfer, the tax will be levied according to the market value of the house, which is much higher than the transfer fee.
If the parents are going to buy a house for the minor children, although the minor does not have the ability to sign the house purchase contract independently, the parents, as the real estate buyer, can sign the name on the house property certificate as the name of the minor children. When buying real estate, if the parents choose the one-time payment method and fill in the name of the child directly in the property owner column, the child can become an independent owner. When handling the house property certificate, as long as the guardian issues the relevant certificate, the house property can be written in his child's name. However, if the parents choose the mortgage loan, the minor children can not become independent property owners, and the property rights can only be shared by the parents and minor children.
But it should be noted that if the house is transferred to the name of a minor, the owner of the house is the minor. Without his authorization, the guardian has no right to dispose of the house. In addition, parents should consider that if their children do not fulfill their support obligations after they grow up, they will not be able to take back the house.
Transfer receipt is a very important evidence, because the real estate division often occurs, parents can not get the evidence, and the real estate funds are purchased by others, which is difficult for the court to distinguish.