What procedures should be followed in the accounting treatment of payment for goods before the purchasing unit is renamed?

According to the new policy, real estate transfer requires the following procedures and processes:

1, sign the contract and pay the deposit;

2. Go to the bank to apply for a house loan;

3. The bank appoints a lawyer to talk with the applicant and review the relevant information of the loan applicant (including identity documents, income certificates, etc.). );

4. The bank appoints an appraiser to evaluate the sold property and determine the evaluation value;

5. Lawyers issue legal opinions, appraisers issue appraisal reports and submit them to the bank for review together with relevant materials submitted by the applicant;

6. After the bank determines that the applicant has the loan conditions, it will issue a loan commitment letter (the bank determines the loan amount according to the evaluation price, and the loan amount issued is generally 70% of the evaluation price);

7. After the bank issues the loan commitment letter, notify the buyer and the seller to handle the transfer procedures;

8. At the same time, the buyer and the seller go to the real estate bureau to handle the transfer and submit relevant materials. In most cases, the buyer should pay the down payment to the property owner at the latest on the day of property transfer, or pay the down payment on the day of signing the contract as agreed. Some banks require that the down payment be paid to the bank within a few working days after submitting the loan application, and the bank will temporarily freeze it;

9. After the transfer, the bank will transfer the loan money to the original owner within a few working days;

10. After the property right certificate of the new property owner (loan applicant) is issued, the property right certificate shall be left in the bank or the bank that handles the mortgage registration, and the original property right certificate stamped with the mortgage registration seal shall be handed over to the new property owner.

Materials submitted for property right transfer:

I. Delivery → Evaluation (12 working days)

To handle the transfer of housing property rights, the following materials shall be provided to the housing management department;

1. One original and one copy of the real estate license;

2, real estate sales contract and a copy;

3, real estate sales application approval form;

4, housing property registration application;

5. Check the original and copy of the seller's ID card;

6. Check the original and two copies of the ID card of the purchaser.

If you entrust others to act on your behalf, you need to provide a notarial certificate of entrustment and the client's ID card.

Two. Application for tax reduction or exemption (2 1 working day)

After evaluating the housing price, the Housing Authority shall provide the following materials when applying for tax reduction or exemption from the Local Taxation Bureau:

1, fill in the application form for tax reduction or exemption (in triplicate);

2. Two copies of the real estate license;

3. Two copies of the real estate sales contract;

4. The evaluation form is in duplicate;

5 two original sales invoices (or contracts);

6. Two copies of ID cards of both parties.

Three. Obtain a permit (12 working days)

After the tax payment certificate is issued by the local taxation bureau, it will take 12 working days to send it to Haidian Housing Authority and collect the house ownership certificate at the issuing office of the Housing Authority.

Second-hand housing property transfer process:

If both parties decide to handle the transfer formalities by themselves, then both parties must have enough energy and time. Miss Tan, who is familiar with the transaction procedures of second-hand houses, explained that because the follow-up procedures of real estate transfer and mortgage are complicated, involving banks, appraisal, agricultural tax, housing management, land management and other parties, if there is a problem with the property rights of the house, you have to go to the property rights trading center to check the property rights. Miss Tan introduced her transfer procedures to the reporter.

The first step is for the buyer to investigate the property rights of the house. When examining the integrity, authenticity and reliability of property rights, we should pay attention to whether the owner's name on the property certificate is consistent with that of the seller, whether there is mortgage or not, and whether there is anyone.

The second step is to sign a second-hand house sales contract.

The third step is to find an evaluation company to make an evaluation. This process usually takes 3~5 working days.

The fourth step, the loan house should handle the relevant mortgage business. If it is a combination of provident fund loans and commercial loans, you must apply to the provident fund center and the bank at the same time. This is the most time-consuming stage in the whole second-hand housing transaction process, which usually takes about 40 working days.

Fifth, after handling the mortgage, we should pay attention to the cancellation of other property warrants.

Step 6, hand over the contract to the relevant service window of the property rights trading center of the housing management department and receive the acceptance form.

The seventh step is to pay the relevant taxes and fees to the agricultural tax center with the acceptance form and get the deed tax payment certificate.

Step 8: Go to the land management department to apply for the land certificate with the tax payment contract certificate.

Step 9, go to the housing management department to apply for the real estate license with the tax contract certificate.

If the house is paid in full, the third and fourth procedures can be omitted. After these steps, the three certificates of real estate have been completed. The whole process will take about one month to two months.

For the current process of citizens buying second-hand houses through real estate agents and transferring ownership, the introduction can be divided into the following steps:

1. It is suggested that buyers should be clear about their own housing needs and choose a reputable real estate agent to choose a house.

2. After choosing a house, sign a tripartite agreement with the real estate agent and the owner and pay a deposit.

3. The buyer and the owner meet with the intermediary company, and under the supervision of the intermediary company, the owner and the buyer sign a real estate sales contract; At this time, the relationship between the two parties was formally established, and the buyer paid the down payment to the owner and the agency fee on the agreed date, and the agency company began to handle the loan procedures for the buyer. After the loan is agreed to be issued, the transfer formalities will begin.

4. According to the requirements of property right transfer registration, buyers and sellers need to prepare the information needed for transfer.

5. The full-time transfer agent of the intermediary company carries the buyer, the owner and relevant information to the local taxation bureau for tax verification; If it can be listed and traded, the local taxation bureau will issue a list of deed tax and business tax, which will be paid by the buyer and the homeowner on the same day, and the local taxation bureau will issue a tax receipt.

6. The buyer and the owner shall go to the real estate trading center to handle the registration and tax payment procedures under the leadership of the transfer clerk. The buyer and the owner shall submit deed tax and business tax receipts and all documents required by both parties for transfer, fill in the Application Form for Registration of House Ownership Transfer, receive the acceptance notice, and pay the house stamp duty at the same time. During this period, the real estate trading center will conduct a preliminary examination and review of the documents and tax payment provided by the buyers and sellers to ensure that the transfer conditions are correct, otherwise the trading center will inform the intermediary company of relevant issues in time.

7. The intermediary leads the new owner and the old owner to hand over the property, that is, the cost of water, electricity and cable TV in the house is settled, and finally the furniture is inspected.

8.20 working days later, the transfer clerk will inform and lead the new owner to the real estate transaction center to receive the new property certificate, and inform the original owner to prepare to receive the house payment. At this point, the transfer procedures for purchasing second-hand houses have been completed.

Documents submitted for approval:

House ownership certificate or house ownership certificate. Part of the housing, housing ownership certificate or property ownership certificate must be submitted. Real estate sales contract; House transaction approval certificate; Original and photocopy of the land use certificate (the right to use it is the applicant); Application for registration of real estate rights; A copy of the applicant's identity certificate (if the applicant is a company, a copy of the legal person business license, legal person code certificate, legal representative qualification certificate and ID card shall be submitted). If authorized, a legal and valid power of attorney and a copy of the identity certificate of the agent shall be submitted; Business tax return and land value-added tax return; People's Republic of China (PRC) deed tax payment certificate or deed tax certificate of Finance Bureau.

Charge standard:

1. Registration fee for transfer of real estate rights: 80 yuan/case.

2. Certificate fee: 10 yuan/copy (paid by the owner).

□◆ Property transfer procedure

Procedure: 1) application form for real estate transfer registration;

(2) the identity certificate of the applicant;

(3) Certificate of real estate rights;

(4) Administrative decisions of relevant administrative organs, real estate sales contracts (notarized real estate sales contracts shall be submitted if required) or notarized real estate gifts, notarized real estate inheritance certificates, real estate exchange agreements or real estate division agreements;

(5) If the mortgage has been established, a written document agreed by the mortgagee shall be submitted;

(6) The people's court submits an effective judgment, ruling, conciliation statement and notice of assistance in execution;

(seven) if an unincorporated enterprise or organization transfers real estate, it shall submit the approval documents of its property rights department;

(8) The land allocated or exempted by the Administration shall be submitted with the approval document of the competent department and the proof of paying the land price;

(9) If real estate is acquired by means of bidding, auction or listing, it shall submit the letter of acceptance, the letter of auction, the contract for assignment of land use right and the proof of paying the land price;

(10) If it belongs to government welfare commercial housing, it shall be submitted to the relevant competent department for examination and approval;

(1 1) Submit the demolition compensation agreement;

(12) A written opinion that someone agrees to transfer the real estate;

(13) If the enterprise is acquired or merged, the approval documents of relevant departments shall be submitted;

(14) For the transfer of real estate between state-owned enterprises or other organizations, the approval documents of relevant departments shall be submitted;

(15) Other documents stipulated by laws, regulations, rules and normative documents.

Precautions:

1. During the transaction, ensure that the seller's double certificates are complete, and the sales contract will take effect only after all the * * * people on the real estate license personally sign it, so as to prevent the signing or omission.

Second, the expenses involved in the whole transaction process are not collected at one time, so it is necessary to clarify all the detailed expenses in advance as far as possible to avoid adding various miscellaneous fees in the middle.

3. Choose a well-known celebrity or a formal real estate agency as the supervisor of the delivery of funds and houses by both parties to the transaction, so as to ensure the smooth transfer of ownership after the payment, or the house and money are paid off after the transfer.

4. The buyer should pay attention to whether the purchased house is in mortgage state to determine the transaction and occupancy time. Extending the loan time after the transaction will bring a lot of unnecessary trouble.

5. The buyer should clearly determine the conditions and expenses required for the loan before the transaction to prevent the transaction loss caused by the loan problem after the transaction.

Six, the registration of property rights and related water, electricity, cable TV, gas and other transfer and housing situation should be identified one by one, in case these problems are found after the transfer.

Real estate gift transfer process:

Real estate donation refers to the behavior that one party voluntarily donates its private property to the other party for free, and the other party is willing to accept it. This behavior usually happens between relatives or friends. Real estate gift is a form of real estate transaction, which often appears in daily life. However, the gift of real estate is different from other forms of real estate transactions. When the gift of real estate occurs, the parties only need to go through the formal procedures in accordance with the relevant special requirements and procedures of the gift of real estate. According to the Regulations on the Management of Private Houses in Cities, donated houses must submit ownership certificates, gift certificates and deed certificates, and go through the registration formalities for the change of housing ownership at the real estate management authority. Moreover, only after going through the formal registration formalities of ownership change can the house gift be considered as legally effective.

The specific steps for handling the transfer formalities of real estate donation are as follows: (1) The donor and the donee conclude a written contract for house donation, that is, a donation letter.

(2) The donee of the real estate gift transfer shall pay the deed tax according to the temporary regulations on deed tax with the original house ownership certificate and gift certificate, and the deed tax shall be 3% of the existing house price, and obtain the deed certificate.

(3) The real estate donor delivers the house to the donee. The "delivery" here is subject to the registration of house property rights. That is, the donor and the donee should apply to the housing ownership registration authority for registration of ownership transfer within three months from the date of delivery of the donated house, with the original housing ownership certificate, gift certificate and deed certificate and the identity certificates of both parties.