Before handling the gift, you need to handle the gift notarization. The tax basis is that the system automatically evaluates the price after the transfer of the real estate transaction core, and the system evaluation price cannot be known before the transfer.

(1) Gifts from immediate family members:

Immediate family members include parents, brothers and sisters, grandparents, grandparents, grandchildren, grandchildren, spouses and people with maintenance obligations.

Payee: the deed tax is 3% and the stamp duty is 0. 1%.

Donor: pay stamp duty of 0. 1%.

(2) Gifts from non-immediate family members:

Payee: pay deed tax 3%, personal income tax 20%, stamp duty 0. 1%.

Donor: stamp duty is 0. 1%, business tax is 5.6%, and the business tax can be exempted if the stamp duty of the donor's real estate license or deed tax is over 5 years.

Second, inheritance.

Inheritance notarization is required before inheritance, and the tax basis is that the system automatically evaluates the price after the core of real estate transaction is transferred.

Heir: Pay five ten thousandths of stamp duty.

Third, the sale of houses.

The tax basis is between the automatic evaluation price of the transferred real estate transaction core and the taxpayer's declared price, whichever is higher, and the system evaluation price cannot be informed before the transfer.

(1) Ordinary residence (144_) below:

Buyer: Pay 3% deed tax. The purchased house is relatively rare in the buyer's family, and the house below 90% is charged 1%, and 90- 144 square meters is charged 1.5%.

Seller: Pay 5.6% business tax, and the house can be exempted from business tax after two years.

Pay 2% personal income tax, including public houses, demolished houses, affordable houses, housing projects and poverty alleviation projects 1%.

The seller's real estate license or deed tax stamp duty is over 5 years, and if there are few non-family houses, the business tax shall be exempted; The real estate license or deed tax has been printed for 5 years, and there are few houses for families, which are exempt from business tax and personal income tax.

(2) More than ordinary houses (144_):

Buyer: Pay 3% deed tax.

Seller: Pay 5.6% business tax.

Pay 2% personal income tax

If the seller's real estate license or deed tax stamp has been stamped for 5 years and there are few non-family houses, the business tax difference is 5.6% (the difference is the amount of this transaction-the amount of the last transaction); If the real estate license or deed tax has been printed for 5 years and there are few family houses, the business tax difference is 5.6% (the business tax difference is the current transaction amount-the last transaction amount), and personal income tax is exempted.