Property "inheritance" has always been a hot topic. The reason is: on the one hand, the house accounts for a very large proportion of the wealth of our ordinary family, according to statistics, accounting for more than 70%, and many families have been fighting for a property for most of their lives. On the other hand, people have old times, and there may even be other unexpected situations, so the house that remains has to be given to the new owner. This involves "inheritance" in the legal sense.
How to inherit easily, quickly and cost-effectively? This is a question that many people are concerned about. In this article, we will sort out the relevant key points, and if you are more concerned about this topic, you can collect or ** to those who need it. Let's start with a new rule on the "inheritance" of real estate.
The Ministry of Nature, the State-owned Assets Supervision and Administration Commission, the State Administration of Financial Regulation, and the State Administration of Taxation recently issued the "Notice on Further Improving the Convenience of Real Estate Registration and Promoting the Optimization of the Business Environment", and a total of 8 measures have been introduced. Original:
6. Optimize the process of inheritance registration(1) Simplify the method of material inspection. In the registration of immovable property involved in non-notarial inheritance, all legal heirs shall jointly inspect the inheritance materials for statutory inheritance; In the case of testamentary succession, all legal heirs shall jointly check the validity of the will and whether it is the last will; For those who have been bequeathed, all legal heirs and legatees shall jointly inspect the inheritance materials; All legal heirs inspect the inheritance materials, and if there are first-order heirs, the second-order heirs do not need to be present; If a notarial certificate of renunciation of inheritance is provided, the heir does not need to be present.Through the above provisions, many inheritance problems have been actually solved.(2) Introduce the estate administrator system. Where the people's court appoints an estate administrator, the estate administrator shall be present to assist the owner of the acquisition of the immovable property in applying for registration, and confirm the inheritance relationship and application materials through the estate administrator, so as to streamline the handling process and shorten the processing time.
(3) Explore a notification and pledge system. For real estate registration application materials such as death certificates and kinship certificates that are truly difficult to obtain in practice, the local government may replace them with a notification pledge on the basis of clarifying the applicable circumstances, verification methods, and punishment rules for untrustworthiness.
.If there is a non-notarial inheritance including real estate registration, the legal heirs are required to verify the inheritance materials, which is actually a very practical problem, because the audit department can not verify many things clearly, as long as the relevant parties are clear, let all the heirs check the inheritance materials, and everyone will check the inheritance materials face to face, highlighting the fairness and justice of inheritance.
.For testamentary succession, all legal heirs are required to check the authenticity of the will and whether it is the last will, so as to avoid fraud and falsification of inheritance materials by the heirs, and protect the legal inheritance.
.The inspection method similar to that of non-notarized inheritance is also adopted for bequests, and all legal heirs and bequeathed persons are required to check the relevant inheritance materials, so as to avoid mistrial and fraud, and protect the wealth of the heirs.
.It embodies the humanity. For example, in the process of checking inheritance materials, if there is a first-in-line heir, then the second-in-line heir should not be present. For example, in order to speed up and effectively handle the inheritance registration, the estate administrator is required to assist in the on-site handling of the appointment of an estate administrator. For another example, if there is indeed a failure to provide a certificate of kinship or a death certificate in the actual handling process, it can be replaced by a promise. To put it bluntly, it is not possible to let the handling get stuck, and use workarounds to improve the efficiency of handling.
It can be seen that the inheritance of real estate such as national real estate attaches great importance to the registration process, and other situations may arise in the registration process, as the document says at the end, the document requires all localities to combine new measures, break the stereotyped thinking, and work together to do one thing efficiently. It is necessary to increase everyone's sense of happiness and security.
Of course, the registration is settledMany netizens are also concerned about which inheritance method to choose to save the most money? The following is a comparison of the three existing transfer methods based on the latest regulations:
Among them, there are two ways to transfer ownership while alive, compare the relevant transfer fees, take the property of 1 million as an example, and other amounts of real estate can be estimated accordingly:
The first is the transfer of ownership。In fact, just like our normal buying and selling of houses, the main costs are deed tax and individual income tax, which are related to the "area size" of the property and "whether the seller is the only one": 90 square meters, 90-144 square meters, and more than 144 square meters, and the deed tax is % of the transaction price of the house. And what about personal tax? It is related to whether it is "whether it is full of five unique".
What is called full.
5. What is the only one? Full Five: It means that the seller has purchased the property for at least 5 years or more. Unique: Refers to the fact that the property is the only home owned by the seller in his family. The seller is "full of five unique": the three area segments do not need to pay individual income tax, only 100 www * 3% of the deed tax, that is, it is divided into 1w, 15w、3w；
The seller is "full of ** only", the individual income tax cannot be reduced or reduced, and it needs to be paid according to 1% of the total transaction price (or 20% of the difference in the housing transaction), and the total individual income tax + deed tax paid by 90 square meters, 90-144 square meters, and more than 144 square meters is 100 www* (3% + 1%), that is, 2w and 25w、4w。
The second is the transfer of gifts。According to the current tax payment regulations, although gifts to immediate family members are exempt from individual income tax, there are other taxes and fees. The largest fee is the deed tax, which is 3%, followed by the notary fee, which is 1% of the appraised value of the property, and a stamp duty, which is borne by both parties to the gift05%, then, the cost of gift transfer is: 100w*(3%+1%+0.).05%+0.05%）=4.1w。
Obviously, from the perspective of the two transfer methods when he was alive, the gap between more than 144 square meters is smaller, and the gap below 144 square meters is more obvious, but no matter what kind of area, the sale and purchase transfer is more cost-effective than the gift transfer. In addition, when the donated property is resold, it is also necessary to pay business tax, urban construction tax, education surcharge, deed tax, stamp duty and individual income tax, and the individual income tax alone reaches 20%. In this way, the cost of gift transfer is even greater.
The last way: transfer after death, the cost of completing the entire transfer procedure is relatively low。It varies from place to place, but it is generally between a few hundred yuan and a few thousand yuan.
After the death of the real estate transfer, this is the way many people choose at present, in fact, it can not be called "choice", mainly affected by the traditional concept, for the inheritance and distribution of the inheritance, the old people do not say, the children are also difficult to speak, for families with many children, it may be too late to distribute in the end.
Fortunately, in the latest system of laws and regulations, the requirement that the will must be notarized has been abolished, as long as the old man has a relevant real will (the latest one) before his death, it has legal effect. However, it should also be noted here that if the inherited house needs to be resold, in addition to paying the tax on normal transactions, it is also required to pay individual income tax, and the standard is 20% of the difference in the value of the house (the total transaction price - the original purchase cost). Why pay this tax? The main reason is that China has not yet levied inheritance tax, that is, this individual income tax may be replaced by inheritance tax in the future.
To sum it up::
The advantage of buying and selling is not only because the fee is relatively low, there is no follow-up trouble, and the house after the transaction is no different from the normal house, and you can enjoy the treatment of normal commercial housing. But if there is really no condition to buy and sell, you can only wait until after the death of the transaction, as long as it is not resold, at least the inheritance fee at that time is relatively low, inherit it first, do not resell it for the time being, and see the subsequent changes in relevant policies.