How much tax do parents' heirs have to pay for selling houses?

The taxes and fees generated in the process of selling inherited real estate are mainly deed tax, business tax and personal income tax, but how much these taxes and fees are counted depends on the actual situation. For example, the personal income tax to be paid by the seller is levied according to the transaction price of the house, and the stamp duty is levied according to the transaction price of the house.

1. How much tax does it cost to sell the inherited property?

1, deed tax: (to be paid by the buyer)

(1) For the first time, a family buys an ordinary house below 90 square meters: transaction price ×1%;

(2) The family purchases ordinary houses for the first time, with a construction area of 90- 144 square meters: transaction price × 1. 5%;

(3) Others: transaction price ×3%

2. Business tax and surcharges: (house payment)

(1) Ordinary houses purchased for five years are exempt from business tax;

(2) Non-residential and non-ordinary houses that have been over five years shall be levied according to the difference: (sales price-purchase cost) ×5. 55%

(3) Business tax shall be levied in full on ordinary houses and non-ordinary houses purchased for less than 5 years: transaction price ×5. 55%

3. Individual income tax: (paid by the seller)

(1) transaction price × 1%

(2) If houses and non-residential houses acquired through inheritance or donation are traded again, individual income tax shall be paid: the transaction price ×20%.

(three) the sale and purchase of the only family housing for five years, exempt from personal income tax;

4. Stamp duty: 0.5 ‰ (5/ 10000) of the transaction price shall be paid by the buyer and the seller respectively, and shall be levied according to the property ownership certificate in 5 yuan.

Second, what is the process of buying and selling second-hand houses?

1. The buyer and the seller establish information communication channels, and the buyer knows the overall situation and property rights of the house, and requires the seller to provide legal documents, including house ownership certificate, identity certificate and other documents.

2. If the house provided by the seller is legal and can be traded on the market, the buyer can pay the house purchase deposit (paying the house purchase deposit is not a necessary procedure for the sale of commercial housing), and the buyer and the seller sign a house sales contract (or a house sales contract). After the buyer and the seller reach an agreement on the location, property right, transaction price, delivery time, delivery method and property right disposal of the house through consultation, both parties shall sign at least three house sales contracts.

3. The buyer and the seller apply to the real estate transaction management department for review. After the buyer and the seller apply to the real estate management department, the management department shall examine the relevant documents, review the property rights, and grant the transfer procedures for the houses that meet the listing conditions. If there is no property right or some property rights without the written consent of other property rights, the application will be refused and the listing transaction will be prohibited.

4. Contract. The real estate transaction management department shall, according to the property right status and the purchase object of the transaction house, report to the transaction department for approval step by step according to the approval authority set in advance, and both parties to the transaction may go through the formalities for signing the deed. Now the real estate sales contract in the transaction process has been cancelled, which is also commonly known as the "white deed".

5. Pay taxes and fees. The composition of taxes and fees is more complicated, depending on the nature of the transaction house. For example, the tax composition of commercial housing such as housing reform, rebuilding and demolition, and affordable housing is different.

6. Go through the formalities of property right transfer and transfer. After the real estate transaction management department completes the registration of property right change, both parties will hand over the transaction data to the issuing department, and the buyer will apply to the issuing department for a new property right certificate with the notice of receiving the property ownership certificate.

7. For the buyer of the loan, after signing the house sales contract with the seller, both the buyer and the seller will go to the loan bank to handle the loan formalities. The bank will review the buyer's credit status, evaluate the house that both parties want to trade, and then approve the buyer's loan. After the two parties complete the registration change of property rights and the buyer obtains the house ownership certificate, the bank will issue a one-time loan.

8. After the buyer obtains the ownership certificate of the house and pays off all the house price, and the seller delivers the house and settles all the property fees, all the second-hand house sales contracts between the two parties are fulfilled.

The taxes and fees to be paid in the process of selling second-hand houses are basically the same, which is not directly related to property inheritance. As long as the inherited money has been registered, it can be sold like other ordinary second-hand houses. If the estate has not lived for five years, the tax will be more.

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

Legal basis: Article 188 of the Civil Law stipulates that the limitation of action for requesting protection of civil rights from the people's court is three years. Where there are other provisions in the law, those provisions shall prevail.