Compared with buying and selling gifts, the tax expenditure of inheritance and transfer is the lowest, because the inherited property has no business tax, individual tax and deed tax. The heir shall notarize the right of inheritance by his will and change his name to the housing management department by his inheritance certificate.

The procedures for inheritance and transfer of land use certificates are as follows:

1. The successor applies for the change of land use right, and signs a clear opinion and seals it in his village committee;

2. The heir submits a copy of the ID card and household registration book, and the original is submitted to the staff of the Land and Resources Bureau for review;

3. Submit the decedent's death certificate and family member's relationship certificate (must include the list and relationship of all inheritance rights holders);

4. When submitting the housing and land transfer agreement (i.e. the estate distribution plan), it is necessary to explain to whom the housing and land use rights are transferred together, and all family members should sign and press their handprints (the village committee should sign the opinions) and submit a copy of their ID cards;

5, submit the original "collective land use certificate";

6, housing land transfer (exemption) tax certificate, to the local local tax bureau hall.

First, where is the inheritance of property done?

Real estate inheritance should be handled in the local notary office, and the right of inheritance should be notarized. Heritage is chattel and is under the jurisdiction of the notary office where the deceased has his domicile or main property, while heritage is immovable and is under the jurisdiction of the notary office where the real property is located.

Property succession procedure:

1. The heir cancels the household registration at the police station where the decedent's household registration is located, and handles the death certificate;

2. Go to the district or municipal notary office for notarization of inheritance rights. The transfer of real estate is a daily thing in the housing transaction market. There are two ways to transfer real estate: one is testamentary inheritance and the other is legal inheritance;

3 for housing transfer registration, the applicant is the heir or legatee. The applicant shall submit to the registration authority an application for real estate registration, a copy of the identity certificate, the original certificate of real estate ownership, a notarized document of inheritance rights or a notarized will, and a notarized certificate of accepting bequests.

4. Pay the fees by attaching to the tax bureau, but bequests are different from legal inheritance and testamentary inheritance, and need to be taxed. The expenses for inheritance and transfer of real estate usually include notarization fees for inheritance rights of real estate, housing appraisal fees, taxes and fees for transfer of real estate, etc.

Succession registration procedure:

1. Receive and fill in the application for registration of real estate property rights in real estate transactions;

2, submit the housing property certificate, inheritance certificate, housing mapping and other information;

3. Real estate transaction managers will accept and issue receipts;

4. After reviewing the data, issue the real estate license of the change owner.

In short, the inheritance of real estate should be handled in the local notary office, and the inheritance right should be notarized. Heritage is chattel and is under the jurisdiction of the notary office where the deceased has his domicile or main property, while heritage is immovable and is under the jurisdiction of the notary office where the real property is located.

Second, what is the process of inheritance and transfer of housing heritage?

1. Go to the place where the house is located for inheritance notarization; 2. Carry the original notarial certificate, application for inheritance and transfer, heir ID card, original property right certificate, house plan, deed tax payment certificate, deed tax payment decal and decedent's death certificate to the real estate management department for inheritance registration; 3. Pay handling fees, notarization fees, etc. And personal income tax is not levied on legal inheritance or testamentary inheritance; 4. For real estate transfer registration, the applicant shall submit the original application for real estate registration, a copy of identity certificate, the original certificate of real estate ownership, the original notarized document of inheritance right or testament, the original notarized certificate of bequest acceptance, and the original deed tax payment certificate. To the registration authority; 5. Obtain the real estate license.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Civil Code of People's Republic of China (PRC).

208th Article The establishment, alteration, transfer and extinction of the real right of immovable property shall be registered according to law. The establishment and transfer of the real right of movable property shall be delivered according to law.

Article 209 The establishment, alteration, transfer and extinction of the real right of immovable property shall take effect after being registered according to law; Without registration, it will not take effect, except as otherwise provided by law. Natural resources owned by the state according to law may not be registered.