2. Stamp duty: for documents established in the process of personal inheritance, stamp duty is calculated and paid according to the tax item of "property right transfer documents", and the tax rate is 0.5 ‰; Individuals who obtain real estate ownership certificates shall pay stamp duty according to 5 yuan/Zhang.
(The taxable value of the house is approved by the tax authorities with reference to the market price of the house in the same period. )
If it is to be sold in the future, if the house inherited by immediate family members is the only house within five years, it will be exempted from personal income tax; If the above conditions are not met, individual income tax shall be levied according to the difference. (The difference between the transaction amount and the original purchase price *20%). In addition, if the sale is less than 5 years, you need to pay business tax (5.65%).
* The starting point of five years is the time when parents buy a house.
Others may also generate notarization fees.
Prepare the following items
1, application form
2, the heir's identity documents
3. Original real estate title certificate
4, the decedent's death certificate
5. Inheritance documents and notarial certificates
The steps are basically
1. Go to the police station to get the death certificate of the deceased.
2, to the deceased's unit (or neighborhood committee, village committee) to open the legal heir certificate. The contents mainly include the names of the deceased's spouse, parents and children and whether the deceased's parents have passed away.
3. If there is more than one legal heir, and the property is transferred to only one of them, other people need to give up the inheritance in writing.
The legal heir can bring his ID card and real estate license to the notary office for notarization.
(For reference only, it may be different in different regions, but it is generally the case. )
Extended data:
Property inheritance tax refers to the relevant taxes and fees collected by the tax authorities in the act of transferring the property left by the decedent to the heir in accordance with the provisions of the inheritance law. Such as deed tax (levied by non-legal heirs) and inheritance tax (not levied in China at present).
biographical notes
In the notice of the tax letter number. 2004 1036 ",State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), made provisions on the collection of deed tax on the inheritance of land and house ownership. The legal heirs stipulated in the Inheritance Law of People's Republic of China (PRC), including spouses, children, parents, brothers and sisters, grandparents and grandparents, do not collect deed tax when they inherit the ownership of land and houses.
At the same time, taxes are always clear. According to the Inheritance Law of People's Republic of China (PRC), if the non-legal heir inherits the ownership of the deceased's land and house according to his will, it is a gift and the deed tax shall be levied.
procedure
Inheriting the real right of immovable property is based on the premise that the deceased has no will, and the necessary condition is that the immediate family members can have the right to share the inheritance right. Therefore, before inheriting property rights, we must first determine the number of people who can enjoy property rights at the same time and provide effective proof.
First of all, you need to apply for notarization. The materials to be submitted include the decedent's death certificate, house title certificate or other documents, household register or other documents that can prove the relationship between the decedent and the legal heir, the identity certificate of the heir and other documents required by the notary office.
Notarization of testamentary succession requires notarized wills more than the latter.
The notarization fee of inheritance right is charged according to the benefit amount, that is, the appraised value of the house inherited by the heir after being appraised by the professional department.
Some decedents will leave wills, and notarization of inheritance rights can also be divided into testamentary notarization and intestate notarization. When handling this notarization,
The materials to be submitted include the decedent's death certificate, house title certificate or other documents, household registration book or other documents that can prove the relationship between the decedent and the legal heir, the identity certificate of the heir and other documents required by the notary office. Notarization of testamentary succession requires notarized wills more than the latter.
Taxes and administrative expenses
Provisional Regulations of the People's Republic of China on Inheritance Tax (Draft)
The direct necessary expenses for executing the will and managing the estate shall be calculated at 0.5% of the total taxable estate, but the maximum shall not exceed 5,000 yuan.
If the decedent's estate is inherited in the first order as stipulated in Article 10 of the Inheritance Law of People's Republic of China (PRC), each heir may deduct 20,000 yuan from the total taxable estate; For subrogation inheritance, it can be deducted by the heirs in the first order.
There are heirs who have lost the ability to work, and if the decedent had a supporter before his death, he can deduct 5000 yuan every year from the age of 75 at that time; If there is an heir who has reached the age of 18, and the decedent raised him before his death, he can deduct 5,000 yuan every year according to the number of years he reached the age of 18 at that time.
If the decedent's estate is inherited by the second-order heir as stipulated in Article 10 of the Inheritance Law of People's Republic of China (PRC), each heir may deduct 10000 yuan from the total taxable estate; If there is an heir who has lost the ability to work and has a dependency relationship before his death, he can deduct 3000 yuan every year according to the number of years when he reaches the age of 75;
If there is an heir under the age of 18, and the decedent raised him before his death, an additional deduction of 3,000 yuan can be made every year according to his age at that time to 18. If the above-mentioned heirs give up or lose their inheritance rights, they will not be deducted.
Property with a cumulative donation of no more than 20,000 yuan during the five years before the death of the deceased.
The decedent has the ownership and lives together with his spouse, children or parents, which is inseparable and the value does not exceed 500,000 yuan. If the value exceeds 500,000, only 500,000 can be deducted.
Exempt from inheritance tax of 200,000 yuan.
The calculation formula of inheritance tax is: the amount of inheritance tax payable, the net taxable estate, and the applicable tax rate-quick deduction.
The amount of exemption from inheritance tax and the standard of allowable deduction items shall be adjusted by the State Council according to the changes of social and economic development.
The inheritance tax shall be calculated and collected in accordance with the "Five-level Excess Progressive Tax Rate Table of Inheritance Tax" attached to these Regulations.
References:
Baidu encyclopedia-real estate inheritance tax