Chongqing Changshou second-hand house, with a construction area of 97 square meters. How to calculate the transfer fee to relatives? If it is a sale, how to calculate the transfer fee?

1. Sign the confirmation letter

Go to the Housing Authority with your parents to sign the confirmation letter, and bring all relevant information, such as the property ownership certificate or the purchase contract; The free gift agreement between the real estate donor and the donee shows that the free gift is the true intention of the donor and the acceptance of the gift is the true intention of the donee. What needs to be added is that in the gift business, if the donee is a minor, the gift certificate unilaterally issued by the donor also has legal effect.

Fees: When signing the power of attorney, at least all work and miscellaneous fees should be collected, including survey fees, notarization fees per 50 yuan below 100 square meters, and search fees of 100 yuan.

estimate

Fees: The appraisal fee is 5‰ of the real estate assessment price, but at least RMB 1 000 is charged for each case. Because it is a gift business, the evaluation price is usually lower than the market price.

3. Handling the notarization of gifts

Charge standard: the gift notarization fee is 2% of the assessed price.

Pay taxes and fees

Cost: It is very complicated to register this gift with the Housing Authority. Upon arrival at the Housing Authority, the property will be re-evaluated, including

The deed tax is 3% of the appraisal price of the Housing Authority;

Stamp duty is 0.5% of the appraisal price of the Housing Authority;

The registration fee for the transfer of real estate rights is 80 yuan per piece (10 yuan will be charged for each additional donee).

The above three items are generally paid by the donee.

There is also a land transfer fee, which depends on the nature of the donated property. If a part of the housing reform is not delivered to transfer fees, the donor will return it. It is worth mentioning that if the donated property is of the nature of housing reform, after this donation procedure, it will change its nature and become a commercial house.

5. Issue a new real estate license

Note: If the donor and the recipient are immediate family members or in-laws, the deed tax shall be exempted. If the gift is given between parents and children or between husband and wife, the deed tax shall be exempted.

2. Buying and selling:

1, deed tax: 65438+ 0.5% of the purchase price for ordinary houses; 3% of the purchase price of non-ordinary housing shall be borne by the buyer;

2. Business tax (seller): if the house is changed hands less than 5 years after purchase, the business tax will be levied in full according to the income from the sale of the house; Individuals who purchase ordinary commodity housing for more than 5 years (including 5 years) and change hands are exempt from business tax when selling; For individuals who purchase non-ordinary commodity housing for more than 5 years (including 5 years) and change hands, business tax shall be levied according to the difference between the income from selling houses and the purchase price;

3. Personal income tax (seller): 20% of the transaction price difference will be charged if the real estate license has been obtained for less than 5 years; Since August 1 2006, the income obtained by individuals who transfer their own houses for more than 5 years and use them as the only living room for their families shall be exempted from personal income tax.

4. Transaction fee: 6 yuan/m2, with each party paying half;

5. Registration fee: 80 yuan, paid by the buyer.