Provisions of Bengbu Municipality on the Transfer of Repaired Houses

1, notarization fee for inheritance right; The notarization fee for the right of inheritance is charged at 2% of the appraised price of the real estate inherited by the heir, and the minimum is not lower than that of 200 yuan. 2. Cost of real estate valuation; According to the document of Fang Jia (1996)088, the appraisal fee is calculated by the difference method and progressive method according to the real estate value. The progressive charging rate of the total house price (ten thousand yuan) is below ‰ 100 (inclusive). More than 5 10 1 to 1000, more than 2.5 10 1 to 2000, 1.5 to 200 1 to 5000, and more than 0.8 to 5000. Including the contract stamp duty of 0.05% of the appraised house price, the registration fee of 65,438+000 yuan and the stamp duty of 5 yuan's warrants. 1) Inheritance (immediate family member): (excluding the purchase restriction) Business tax: it can be exempted for 5 years with the certificate (it can be transferred to the file for 5 years if it is not full); If it is not full, it can be handed over to the archives for 5 years; If it is not full, the only house can be exempted; If it is not full, it can be handed over to the archives for 5 years and can be exempted; If it is not full, it can be transferred to the file for 5 years, and the estimated value is × 65438+ business tax: the tax within 5 years is × 5.6%, which can be exempted after 5 years of certification; After 5 years of certification, the only house can be exempted from tax within 5 years of valuation × 1%. Note: In the case of "inheritance and gift", the tax payment is calculated by the gift method. 4. The legal heir of deed tax inherits the property, and no deed tax is levied. Non-legal heirs who inherit the ownership of land and houses according to the will need to pay deed tax 1.5%. For example, a house of 1 10,000 is inherited and transferred, and the appraisal fee of 500 yuan Zhongfang is 5,000 yuan+notarization fee is 20,000 yuan+contract stamp duty 100 yuan+warrant stamp duty is 25,605 yuan in 5 yuan Zhongfang, which is quite considerable, so some people directly register their houses in their children's names when buying real estate. However, if the value of the house declared by both parties is in line with the market price, the assessment fee can generally be exempted. If it is only a notarized signature fee, it only needs a few hundred yuan, so the cost is greatly saved. Demolition and recovery households carry ID cards, demolition agreements, resettlement certificates, household registration books (registered in the name of the construction unit) and other materials to the real estate registration agency, and handle the real estate transfer registration with the cooperation of the demolition and construction unit. When the restored house is transferred to the outside world after obtaining its own property right certificate, it is necessary to improve the land use procedures and pay the land transfer fee in accordance with the provisions of Article 40 of the People's Republic of China (PRC) Urban Real Estate Management Law. At that time, buyers and sellers can bring ID cards, stock house sales contracts, sellers' real estate title certificates, real estate value-added tax invoices and deed tax payment vouchers, land transfer payment vouchers and other materials to the real estate registration agency for transfer registration. Restoring the transfer registration under the account name can only be realized by the construction unit. For those who are unwilling to apply for the property right certificate, they can work through their offices and communities. There is no time limit for handling the title certificate, and you can apply for registration at any time if you meet the above conditions. China adopts the registration and publicity system for real rights, and only after legal registration can we enjoy property ownership according to law. As far as house purchasing activities are concerned, only by obtaining the real estate license can the real ownership of the house be attributed, and normal activities such as buying, selling, giving and inheriting can be carried out. Without real estate license, even if the relevant contract is signed, it is invalid and not protected by law. The legal basis is cost-effective through inheritance or gift. Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China Caishui [2009] No.78 on Individual Income Tax on Individual Donation of Housing 1. In the following cases, the house property rights are donated free of charge, and neither party is subject to personal income tax: (1) the owner of the house property rights gives the property rights to his spouse, parents, children, grandparents, grandmothers, grandchildren, brothers and sisters free of charge; (two) the owner of the house property rights donated the house property rights to the supporter or the supporter who has the direct maintenance or maintenance obligation; (three) the death of the owner of the property right of the house, the death of the legal heir, testator or legatee who obtained the property right according to law, and the inheritance tax expenditure of the house.