2. Business tax: 5.6% of the house price for housing reform houses, commercial houses and ordinary houses, with the real estate license term less than two years; Property ownership certificate has a service life of more than two years: no business tax is required; The payment object is the seller;
3. Individual income tax: Payer: Seller; The real estate license is more than 5 years and is a house: exempt from personal income tax; Property ownership certificate is less than 5 years or is not a house: 1% of the house payment;
4. Business surtax: Business surtax includes urban construction tax and surtax, and the payer is the seller; Property ownership certificate is less than two years: pay 0.56% of the house price; The real estate license has a service life of more than two years: no need to pay;
5. Surveying and mapping fee: payer of surveying and mapping fee: buyer; Payment: 1.36 yuan/m2; Ownership registration fee and evidence collection fee: generally in 200 yuan, paid by the buyer.
6. Stamp Duty: Payer: Buyer and Seller; Regardless of the duration of the property ownership certificate and the house area, both parties shall pay 0.05% of the house price.
What is the process of house transfer?
First, the second-hand housing sale transfer procedures
1, the buyer and the seller have reached a consensus on the purchase of the house, and the buyer agrees with the state of the house and the price of the house; The seller agrees with the house price and agrees with the way the buyer pays for the house. After that, on the basis of fair resources, the two sides signed a house purchase contract and handed it over to a notary office for notarization.
2. The buyer and the seller bring the prepared materials, certificates and notarized contracts to the Housing Authority for transfer registration. Note that this is only an application for transfer. We need to submit the prepared materials, declare the sale price of the house and wait for review. Follow-up matters can only be carried out after permission is obtained.
3. We can pay taxes and fees after obtaining the permission of the Housing Authority. Taxes and fees are a necessary expense in the process of second-hand housing transactions. After payment, we can obtain proof of payment.
4. Bring the proof of tax payment and relevant materials to the Housing Authority, and you can get the real estate license this time.
Second, inherit the house transfer
After the death of parents, children have the right to inherit the property left by their parents, but to inherit legally, they need to go through the legal procedures of inheritance and transfer.
There are three main steps in the transfer procedures of inherited houses: first, the heir prepares the death certificate of the heir, his own identity certificate, his real estate license and his own identity documents; Secondly, go to the Housing Authority to apply for property transfer; After that, the relevant taxes and fees will be paid, and the property can be transferred after the taxes and fees are paid.
Third, the transfer of donated real estate
The gift of real estate can be a gift between relatives or strangers, but the gift of real estate needs to be transferred according to law, otherwise it will be invalid.
The transfer procedures of donated real estate mainly include the following steps: both parties sign the gift book and notarize it; Both parties go to the Housing Authority for registration with relevant information and identification; Pay taxes and fees, and go to the Housing Authority for transfer procedures.