How to inherit the property left by my father?

Inheriting the real right of immovable property is based on the premise that the deceased has no will, and the necessary condition is that the immediate family members can have the right to share the inheritance right. Therefore, before inheriting property rights, we must first determine the number of people who can enjoy property rights at the same time and provide effective proof. First of all, you need to apply for notarization. The materials to be submitted include the decedent's death certificate, house title certificate or other documents, household register or other documents that can prove the relationship between the decedent and the legal heir, the identity certificate of the heir and other documents required by the notary office. Notarization of testamentary succession requires notarized wills more than the latter.

The notarization fee of inheritance right is charged according to the benefit amount, that is, the appraised value of the house inherited by the heir after being appraised by the professional department. Some deceased people will leave wills, and notarization of inheritance rights can be divided into testamentary notarization and intestate notarization. When handling this notarization, the materials to be submitted include the decedent's death certificate, house title certificate or other documents, household registration book or other documents that can prove the relationship between the decedent and the legal heir, the identity certificate of the heir and other documents required by the notary office. Notarization of testamentary succession requires notarized wills more than the latter.

Expense editor

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.

Total real estate price (ten thousand yuan) progressive billing rate ‰

100 or less (including 100) 5

2.5 part from 10 1 to 1000.

100 1 to 2000 1.5

0.8 from 200 1 to 5000

500 1 to more than 8000 0.4

800 1 to 10000 or above 0.2

10000 above 0. 1

3, real estate inheritance and transfer tax.

It consists of 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): (not included in the purchase restriction)

Business tax: it can be exempted after 5 years (it can be adjusted in the file if it is not full).

Less than 5 years: assessment ×5.6%

Individual tax: it is proved that five years have passed, and the only house can be exempted (if it is not full, it can be transferred to the file for five years)

Assessment less than 5 years × 1%

2) Legacy (non-immediate relatives): (included in the scope of purchase restriction)

Business tax: it can be exempted after 5 years.

Assessment less than 5 years ×5.6%

Individual tax: it is proved that five years have passed and the only house can be exempted.

Assessment less than 5 years × 1%

Note: If the ownership source of the transfer of inherited property is written as "inheritance and gift", the tax will be calculated according to the gift method.

4. Deed tax

Legal heirs do not pay deed tax when inheriting real estate, and non-legal heirs need to pay deed tax 1.5% when inheriting land and house ownership according to will.

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. 1. Children who legally inherit their parents' property are exempt from deed tax. Stamp duty shall be paid at *0.05% of the appraised price of real estate.

2. If the parents are alive and belong to the donated property, the tax shall be paid according to the tax amount of the donated property at the time of transfer. If the parents have died, it belongs to property inheritance, and the tax shall be paid according to the tax amount of property inheritance at the time of transfer. There is no inheritance tax in China at present. However, the transfer of real estate is regarded as a transaction, so it is taxable.

3. Legal inheritance does not need to pay deed tax, but the tax authorities should go through the formalities of reduction and exemption. Non-statutory inheritance requires deed tax. The heir to the property should pay the deed tax. The tax rate is determined in the range of 3-5% in each province and city, which may be different in each province. The tax basis is the assessed value or the tax approval value.

4. Do not enjoy the preferential tax levied by half. According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Adjusting Some Tax Policies in the Real Estate Market (Caishuizi [1999] No.210), "If an individual purchases an ordinary house for his own use, the deed tax will be temporarily halved." Enjoy a 50% discount on shopping only.

5. In addition, you have to pay the fees for 28 yuan, registration fees for 80 yuan, surveying and mapping fees, etc. (If mapping is needed).

6. Pay stamp duty at 0.05% of the assessed value or tax approval value. Personal income tax of 20% is given according to accidental income. Legal and illegal inheritance do not pay personal income tax, because there is no provision to pay.