At present, China has not levied inheritance tax, and has never issued regulations or bills related to inheritance tax. There is no need to pay taxes in the process of inheriting the house, and 20% tax and other taxes need to be paid in full when it is sold to the outside world. The fees to be paid for inheriting houses are mainly: 1, notarization fees for inheritance rights. 2. Cost of real estate appraisal. 3, real estate inheritance transfer tax. Therefore, it is difficult to compare the level of transaction tax and inheritance tax.

1. Is the housing transaction tax high or the inheritance tax high?

At present, China has not levied inheritance tax, and has never issued regulations or bills related to inheritance tax. There is no need to pay taxes in the process of inheriting the house, and 20% tax and other taxes need to be paid in full when it is sold to the outside world. The expenses to be paid for inheriting the house are mainly:

1, notarization fee of inheritance right.

2. Cost of real estate appraisal.

3, real estate inheritance transfer tax.

According to State Taxation Administration of The People's Republic of China's "Reply on Deed Tax Issues Concerning the Ownership of Inheriting Land and Housing", the legal heirs (including spouses, children, parents, brothers and sisters, grandparents, grandparents) stipulated in the Civil Code of the People's Republic of China (implemented on 202 1 year 1 month/day).

2. How much is the tax for buying and selling houses?

1 Taxes to be paid for the sale of houses: Business tax: According to regulations, units and individuals selling real estate in the People's Republic of China are taxpayers of business tax.

2. Urban maintenance and construction tax: Urban maintenance and construction tax is levied with business tax, and the taxable amount is the actual tax paid by business tax. The tax rate is 7%, 5% and 1% respectively, that is, 7% in urban area, 5% in county or town, and 1% in out-of-town area, county or town.

3. Land value-added tax: the sale of real estate is a paid transfer of real estate, and the real estate sold by the seller should pay land value-added tax.

4. Stamp duty: The real estate sales contract signed by an individual to sell real estate belongs to the taxation item of "property right transfer document", and the stamp duty is paid according to five ten thousandths of the amount contained in the contract.

5. Personal income tax: According to the provisions of the Individual Income Tax Law, personal income tax shall be levied on the income obtained by individuals from selling their own houses according to the item of "income from property transfer", and the tax rate is 20%.

6. Stamp duty: Not only the seller of real estate should pay stamp duty, but also the buyer of real estate should pay stamp duty. The amount of stamp duty payable in the real estate sales contract signed by the sellers is the same as that of the real estate seller.

Buying, selling and inheriting are ways to change the ownership of a house, and both ways require tax payment. According to the judicial practice, because the procedures for inheritance of a house are complicated and the successor can get quite a lot of property for free, compared with buying and selling a house, the inheritance of a house requires more tax payment to the relevant state organs.