Real estate is donated between close relatives and people who have the relationship of support and maintenance, and the real estate is obtained by inheritance or bequest, which is exempt from business tax.
Property donation between other people shall pay business tax according to law. However, if the property donated by other people reaches a certain number of years and meets the conditions for exemption from business tax, it can still be exempted from business tax.
Second, urban construction tax and education surcharge
This kind of tax is levied as an additional tax, and it will only be levied on the premise of levying business tax, value-added tax and other taxes. The specific levy ratio is to pay according to a certain proportion of the business tax payable, and the specific ratio is as follows:
Urban construction tax (7%) and education surcharge (3%). According to the law, this tax is borne by the donor.
III. Deed tax and stamp duty
1, deed tax
According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Deed Tax, the tax basis of deed tax is as follows: (2) The land use right gift and house gift shall be verified by the tax collection organ with reference to the market price of land use right sale and house sale. Therefore, the recipient of the gift property needs to pay the deed tax in full.
Notice of State Taxation Administration of The People's Republic of China on Strengthening the Tax Administration of Personal Gifts of Real Estate in Real Estate Transactions (Guo Shui Fa? 2006? 144), the second paragraph of article 1 clearly stipulates: "for the behavior of individuals giving real estate free of charge, the deed tax should be levied in full on the donee." The deed tax on the donated property is levied in full, that is, the recipient pays it according to the proportion of 3%.
2. Stamp duty
Stamp duty, which needs to be paid in full, is paid by both parties to the contract at the rate of 0.05%.
Iv. personal income tax
1, personal income tax shall be exempted if real estate is donated between close relatives and people who have the relationship of support and maintenance, and if real estate is acquired by inheritance or bequest.
According to Article 1 of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Issues Concerning Individual Income Tax on Gifted Houses by Individuals (Cai Shui [2009] No.78), the property rights of houses are donated free of charge under the following circumstances, and no individual income tax is levied on both parties:
(1) All three owners of the house property give the house property to their spouses, parents, children, grandparents, grandparents, grandchildren, grandchildren and brothers and sisters free of charge;
(two) the owner of the house property rights will give the house property rights to the dependents or supporters who bear the obligation of direct support or maintenance;
(3) The legal heir, testamentary successor or legatee who has obtained the house property right according to law after the death of the owner of the house property right.
2. Personal income tax shall be paid in accordance with the law for gifts between other people.
If the owner of the house property gives the house property to others free of charge, the recipient shall pay personal income tax according to the item of "other income determined by the financial department of the State Council" for the donated income obtained from the donated house, and the tax rate is 20%, but the relevant taxes and fees in the process of handling the house transfer can be deducted.