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办理房产赠与手续的具体步骤

2017-10-21 25页 doc 72KB 5阅读

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办理房产赠与手续的具体步骤办理房产赠与手续的具体步骤 办理房产赠与手续的具体步骤是, (一)赠与人与受赠人订立关于房屋赠与的书面合同即赠与书。 (二)受赠人凭原房屋所有权证、赠与书,根据《契税暂行条例》规定交纳契税,契税是房屋现值价格百分之三,领取契证。 (三)赠与人将房屋交付受赠人。这里的“交付”要以办理了房屋产权登记为准。即赠与人和受赠人应在赠与房屋交付之日起三个月内持原房屋所有权证,赠与书和契证及双方当事人的身份证明到房屋管理机关申请办理所有权转移登记。 相关法律规定, 房产赠与需缴纳的税费 1、房地产价值评估费用; 档次 标的总...
办理房产赠与手续的具体步骤
办理房产赠与手续的具体步骤 办理房产赠与手续的具体步骤是, (一)赠与人与受赠人订立关于房屋赠与的书面即赠与书。 (二)受赠人凭原房屋所有权证、赠与书,根据《契税暂行条例》规定交纳契税,契税是房屋现值价格百分之三,领取契证。 (三)赠与人将房屋交付受赠人。这里的“交付”要以办理了房屋产权登记为准。即赠与人和受赠人应在赠与房屋交付之日起三个月内持原房屋所有权证,赠与书和契证及双方当事人的身份证明到房屋管理机关申请办理所有权转移登记。 相关法律规定, 房产赠与需缴纳的税费 1、房地产价值评估费用; 档次 标的总额(万元) 累进计费率‰ ?100以下(含100) ?101以上至1000 2.5 ? 1001以上至2000 1.5 ? 2001以上至5000 0.8 ? 5001以上至8000 0.4 ? 8001以上至10000 0.2 ? 10000以上 0.1 2、赠与公证费,按受益额的2%收取,最低收取200元; Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed 3、契税:成交价×1.5%; 4、印花税:成交价×0.05%; 5、权证印花税,5元每本; 6、房产登记费,100元, 相关法律知识, 我国法律规定,遗嘱或赠与合同中确定只归夫或妻一方的财产,离婚不分割! 继承和赠予的权利不一样!继承则父母到死前都保有权利,赠予则随着赠予完成而权利消失! 继承和赠予的税费不一样!此外可以采取更名!直系亲属在继承和赠予的时候可以不收契税的! 一.赠予 1.签署确认书 与父母一起到房管局签署确认书,并带齐相关资料,如该物业的产权证或购买合同等;双方房地产赠与人同受赠人就无偿赠与协议,表明无偿赠与是赠与人的真实意愿,接受赠与是受赠人的真实意愿。另外,补充一点,在赠与业务当中,如果受赠人为未成年人,赠与人单方出具的赠与书亦有法律效力。 收费情况,签订委托书时至少要收齐工本杂费,其中包括测绘费,100平方米以下的每份50元,公证费每份200元,查册费100元。 2.评估 Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed 收费情况,评估费是该物业的评估价的5‰,但每宗至少要收取1000元。由于是赠与业务,评估价通常会较市价低。 3.办理赠与公证 收费情况,赠与公证费是评估价的2%。 4.缴纳税费 收费情况,到房管局办理赠与登记,这个环节的收费比较复杂,到了房管局之后,会对该物业再重新作出评估,其中包括 契税为房管局的评估价的3%; 印花税为房管局评估价的0.5%; 房地产权转移登记费为每宗80元(每多一位受赠人,则加10元)。 以上三项一般都由受赠人支付。 还有一项是土地出让金,则按所受赠物业的房产性质而定,如部分没有交纳出让金的房改房则要赠与人补交。值得一提的是,如果赠与房产是房改房性质的,则经过此赠与手续之后,就改变了其性质,转为商品房。 5.出新房产证 回答二: 办赠与费用最低,但今后会产生很多税,办正常过户,可以采取报低价过户,详细请看, 根据通知,2009年6月份开始,房屋产权所有人将房屋产权无偿赠予他人的,受赠人因无偿受赠房屋取得的受赠所得,须按照“经Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed 国务院财政部门确定征税的其他所得”项目缴纳个人所得税,税率为20%,但有三种情况可免税。 一是将房屋产权无偿赠予配偶、父母、子女、祖父母、外祖父母、孙子孙女、外孙子外孙女、兄弟姐妹,二是将房屋产权无偿赠予对其承担直接抚养或者赡养义务的抚养人或者赡养人,三是房屋产权所有人死亡,依法取得房屋产权的法定继承人、遗嘱继承人或受赠人。 市地税局人士表示,以前,房屋产权无偿赠予,不管直系亲属还是陌生人之间,都要征收个税,这次国税总局发文明确,直系亲属赠予房产免征税,而陌生人之间赠予房产征20%个税,目的是打击市场偷逃税的行为。 据了解,对受赠人无偿受赠房屋征收个税时,其应纳税额为房产赠予合同上标明的赠予房屋价值减除赠予过程中受赠人支付相关税费后的余额。赠予合同标明的房屋价值明显低于市场价或赠予合同未标明房屋价值的,税务机关可依据受赠房屋的市场评估价或其他合理方式确定受赠人的应纳税额。 赠予房产不能享受优惠政策 “过去,市民采用无偿赠予方式转让房产,主要是为了避税,但现在这种避税的转让行为很少了。”市地税局一人士说,国家出台了一系列房产交易的优惠政策,并明确赠予房产视同交易,属于应税行为,如此一来,通过赠予转让房产,不如直接交易划算。 按照现行的税费制度,个人或单位赠予不动产,都属于应税行为,需要缴纳5.6%的营业税、附加税费等,但如果符合二手房交易优惠Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed 政策的条件,也可享受相应的优惠,比如满两年可免征营业税。 这样的话,通过赠予的方式转让房产还不如通过市场正常交易转让划算,一是赠予房产需统一缴纳3%的契税,而市场交易非普通住宅仅需1.5%的契税,二是赠予房产还需公证费、评估费、过户手续费等,总计下来,所缴纳税额远超过正常交易的税额。 此外,通过正常市场交易,还可享受一系列优惠政策,比如年底之前交易,契税可享受返还80%的优惠,而二手房营业税不满两年,买卖双方缴纳的税收收入地方所得部分给予全额补贴。 据了解,目前,房屋赠予缴纳个税有两种选择,第一种是按差额征收20%的个税,但需列支装修等相关扣除税项的合法凭证,第二是无法提供相关合法凭证,按房屋价值总额纳税,普通住宅按1%的税率征收,而非普通住宅按1.5%的税率征收。 回答三, 各区县房地产管理局, 为加强对房产赠与工作的管理,根据《北京市贯彻实施〈城市私有房屋管理条例〉若干具体问题的规定》中关于“受赠私有房屋,除经市人民政府特许者外,受赠人须有本市常住户口。机关、团体、部队、学校、企事业单位包括集体所有制单位受赠私有房屋,须经市房地产管理局审查批准。”和《北京市房屋买卖管理暂行规定》中关于“禁止私下买卖和变相买卖房屋。”之规定,现就房产赠与管理工作有关申报手续、工作程序、审批权限、审批原则、违章处理及Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed 税费收缴等问题具体规定如下, 一、房产赠与的申报手续, 1.向他人或单位赠与房产,须由赠与人,房屋所有权人,下同,提出书面申请,中应注明赠与房屋的原因,,并提交经公证机关公证的“房产赠与书”和“房屋所有权证”。 2.私有房屋的受赠人,含法人,下同,须同时提交受赠房产的书面申请,申请中须明确确系无偿赠与,并无买卖关系及经济上的其他交换条件,私人受赠申请,还须写明受赠人与赠与人的关系。单位受赠申请,须由法人代表签字、加盖公章,并附受赠单位上级机关同意其受赠的证明。 3.赠与房产、赠与人与受赠人须持上述有关证件、身份证及名章共同到房屋所在地区、县房地产管理局办理房产赠与申报手续,按“房产赠与申请审批表填写”由经办人代填“北京市房产赠与申请审批表”。 赠与人或受赠人因故不能亲自办理的,可出具委托书,委托他人代为办理。委托书须经本人所在单位或有关部门证明,不在本市居住的,出具的委托书,须经公证机关公证。 4.“审批表”中有关赠与人、受赠人的情况、赠与房屋情况,双方现住房情况及双方关系,赠与原因,赠与人与受赠人须如实报告,经办人询问代填后,由双方签字、盖章。 私人受赠,受赠人必须使用户籍姓名,不得使用化名,别名或假名。单位受赠、必须使用单位全称,不得使用简称,不得以个人Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed 名义受赠。 二、办理房产赠与的工作程序及审批权限, 1.受理与初审,房产赠与手续由房政科长指定专人负责经办,并代双方填写审批表的有关内容,经办人收取的有关证件应开具“收存契证”收据。 根据房产赠与人和受赠人交验的“”、身份证件、赠与房产的有关权证、证明,经办人须调阅房屋产籍卡及房档,并到房屋所在地现场核实产权来源、房院位置图形、房屋状况、院界墙归属、现房屋使用、有无产权纠纷等情况与“申请表”对照是否相符,无误后,在调查情况及意见栏内签署初审意见,并注明到房屋现场核实的日期,由经办人盖章将初审件全部报送房政科长复审。 2.复审,房政科长根据“申请表”及有关证明、房屋产籍卡及房档等资料,结合经办人的意见进行全面审查,如有疑点,应到现场进行复查或向双方询问。经审查,赠与房产的产权来源清楚,无产权纠纷、符合有关政策规定、证件齐全、手续完备、无买卖行为及经济上的其他交换条件的,可签署同意房产赠与的意见,上报主管局长审批。 3.区县房管机关主管局长根据复审件进行审批,并签章,然后,将审批件转房政科,由房政科转估价员估价。 根据规定须经市房管局审批的,要将区县局审批件加盖区县房管局公章后上报市房管局房政处。 4.估价,估价员根据“申请表”及房档到房屋现场进行估价后,将Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed 估价金额、应收契税金额、应收手续费金额等填入“申请表”相应栏目。按《契税暂行条例》规定应免收契税的,可在免收契税栏内填写“免收”字样。 5.收费,估价员盖章后将有关材料转交此件经办人,经办人复核估价款额无误后,通知受赠人携带收存契证收据及本人身份证件到指定地点交纳房产赠与手续费。交费完毕后,经办人应开具“北京市房产登记费”收据,并在“收存契证”收据上加盖“已办理房产赠与”字样的印章。赠与人及受赠人应携带“收存契证”收据及“北京市房产登记费”收据作为房产赠与产权来源的凭证,办理房屋所有权转移登记。 6.建档,由经办人将房产赠与有关证明、权证及“申请表”、“收存契证”存根、估价单、“北京市房产登记费”存根一并装订建档。 7.转件,经办人将房产赠与档案全部转房屋所有权登记人员登记后收存,然后由登记人员负责督促赠与人及受赠人按要求在3个月内办理产权转移登记手续。 三、审批原则和违章处理, 1.经查属下列情形之一者,不予批准, ,1,无合法证件或证件不全的, ,2,有产权纠纷尚未解决的, ,3,受赠人无本市常住户口的, ,4,经批准征用或划拨的建设用地, ,5,由于赠与房产造成赠与方居住困难的, Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed ,6,有买卖行为或变相买卖行为尚未查清的, ,7,单位以个人名义受赠或双方隐瞒真实情况的。 2.名为赠与实属买卖的,一经查明,即应根据其违章情节按《北京市房屋买卖管理暂行规定》第14条的有关规定处罚。 四、税费收缴, 赠与契税按1982年房价5倍的6,计征。 赠与手续费按1982年房价标准5倍的2,计算。 其他有关减免收费的标准均应严格按契税暂行条例的规定执行。 赠与契税和手续费均由受赠人负担。 回答四: 房产过户概述, 过户费除了证券过户费之外,房地产也是有过户费的哦房地产过户方式有很多种,相对应的他的过户费也都不相同的。 过户方式: 1、继承过户: 一、办理房产证过户手续要到被继承人户籍所在地的派出所注销户籍,办理死亡证明, 二、办理房产证过户手续要到区或市公证处,原外销商品房到市公证处,办理继承权公证,房产继承分两种,一是遗嘱继承,二是法定继承。 需要提交的材料有, Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed ,1,、被继承人死亡证明, ,2,、办理房产证过户手续需要该套房屋的产权证明或其他凭证, ,3,、户口簿或其他可以证明被继承人与法定继承人的亲属关系的证明文件, ,4、,办理房产证过户手续需要继承人的身份证件, 有遗嘱的继承权公证另需提交的资料,被继承人所立遗嘱,该遗嘱必须是已公证过的遗嘱,其他形式的遗嘱由于无法认定其真实性,因此暂不予采纳,。 三、办理房屋过户登记,申请人是继承人或者受遗赠人。 申请人应当向登记机构提交下列文件,《房地产登记申请书》,原件,、身份证明,复印件,、房地产权证书,原件,、 继承权公证文书或者遗嘱公证书和接受遗赠公证书,原件,、契税完税凭证,原件,。 四、遗赠和法定继承、遗嘱继承不同,需要支付税收。 正常过户: 房屋转让投入使用的房地产买卖双方,应当签订房地产买卖合同,合同文本可以使用房屋土地管理局制定的示范文本,也可使用自制合同。使用自制合同的,当事人在过户申请前应委托经市房地局认定的法律服务机构进行预审,法律服务机构对符合规定的自制合同,提出预审合格意见。市、区、县房地产交易管理机构受理过户申请后,应对买卖双方提供的申请过户资料进行审核,审核内容如下, 一、当事人提供的材料是否合法、有效, 二、申请书填写的内容与提供的材料是否一致、无误, 三、房地产的权属是否清楚,有无权属纠纷或他项权利不清的现象,Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed 是否属于《房地产转让办法》规定不得转让的范围, 四、受让人按规定是否可以受让该房地产, 五、买卖的房地产是否已设定抵押权, 六、买卖已出租的房地产,承租人是否放弃优先购买权, 七、买卖共有的房地产,共有人是否放弃优先购买权, 八、房地产交易管理机构认为应该审核的其他内容。 过户需要提供资料主要有: 房屋所有权证、买卖双方身份证明、房屋出售方婚姻状况证明、房屋核档证明、买卖契约以及其他房屋登记机构认为有必要提供的资料等。 1、交易税费 a.营业税,税率5.55% 卖方缴纳, 根据2010年房产新政,转让出售购买时间不足5年的非普通住宅按照全额征收营业税,转让出售购买时间超过5年的非普通住宅或者转让出售购买时间不足5年的普通住宅按照两次交易差价征收营业税,转让出售购买时间超过5年的普通住宅免征营业税。 这里有两个要点,一是购买时间超过5年这里首先看产权证, 其次看契税发票,再次看票据,房改房看国有住房出售收入专用票据,这三种证件按照时间最早的计算。一般地说票据早于契税发票,契税发票早于产权证,房改房中时间最早的是房改所收的定金的票据。二是所售房产是普通住宅还是非普通住宅。 另,如果所售房产是非住宅类如商铺、写字间或厂房等则不论证是否Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed 过5年都需要全额征收营业税。 b. 个人所得税,税率交易总额1%或两次交易差的20% 卖方缴纳, 征收条件以家庭为单位出售非唯一住房需缴纳个人房转让所得税。 在这里有两个条件,一是家庭唯一住宅二是购买时间超过5年。如果两个条件同时满足可以免交个人所得税;任何一个条件不满足都必须缴纳个人所得税。 注,如果是家庭唯一住宅但是购买时间不足5年则需要以纳税保证金形式先缴纳,若在一年以内能够重新购买房产并取得产权则可以全部或部分退还纳税保证金,具体退还额度按照两套房产交易价格较低的1%退还。 注,地税局会审核卖方夫妻双方名下是否有其他房产作为家庭唯一住宅的依据,其中包括虽然产权证没有下放但是房管部门已经备案登记的住房,不包含非住宅类房产,。 另注,如果所售房产是非住宅类房产则不管什么情况都要缴纳个人所得税。而且地税局在征税过程中对于营业税缴纳差额的情况,个人所得税也必须征收差额的20% c. 印花税,税率1%买卖双方各半,不过从2009年至今国家暂免征收。 d. 契税,基准税率3% 优惠税率1.5% 和1% 买方缴纳, 征收方法,按照基准税率征收交易总额的3%,若买方是首次购买面积不足90平的普通住宅缴纳交易总额的1%,若买方首次购买面积超过90平,包含90平,的普通住宅则缴纳交易总额的1.5%。 Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed 注,首次购买和普通住宅同时具备才可以享受优惠,契税的优惠是以个人计算的,只要是首次缴契税都可以享受优惠。若买方购买的房产是非普通住宅或者是非住宅则缴纳交易总额的3%。 e.测绘费 1.36元/平米 总额=1.36元/平米*实际测绘面积,08年4月后新政策房改房测绘费标准,面积75平米以下收200元,75平米以上144平米以下收300元,144平米以上收400元,。 一般说来房改房都是需要测绘的,商品房如果原产权证上没有济南市房管局的测绘章也是需要测绘的。 f.二手房交易手续费 总额,住宅6元/平米*实际测绘面积 非住宅10元/平米。 g.登记费,工本费,80元 共有权证,20元。 2、所需材料 a.地税局需要卖方夫妻双方身份证和户口本复印件一套,若卖方夫妻不在同一个户口本上还需提供结婚证复印件一套,、买方身份证复印件一套、网签买卖协议一份、房产证复印件一套,如果卖方配偶已经去世还需要派出所的死亡证明一份, b.房管局需要网签买卖协议一份、房产证原件、新测绘图纸两张,免税证明或完税证明复印件;如省直房改房还需已购公房确认表原件两份和附表一。 注,房改房过户时需要配偶一起出面签字;若配偶已经去世但使用了其工龄,如果是在房改之后则需要先做继承公证再交易过户;如在房改之前,则应提交派出所开具的死亡证明原件。省直房改房还需填写Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed 《已购公房确认表》两份并由单位和省直房改办盖章确认,并提交房改原始票据原件。 赠与过户 : 1、费用 ,免征营业税和个人所得税,但是需要增加 a.公证费 40元/平米*产权证面积 b.契税的征收 不论房产什么情况都需要征收全额契税 其他费用和正常过户都一样 2、所需材料 a.公证处需要赠与方夫妻双方户口本和受赠方身份证复印件一套、买方身份证复印件一份,产权 证复印件一套。 b.不需要经过地税局直接可以过户。 c.房管局需要材料同正常过户基本一样只不过还需要公证书原件一份。 继承房产交易过户: 1、继承房产的费用有 a.公证费 40元/平米*产权证面积 b.继承公证费 80元/单 放弃继承公证80元/人 注,继承的房产再次转让出售时个人所得税按照所得征收20%,不过只要是符合家庭唯一住房和购买超过5年的话就可以免征个人所得税,而且个人所得税退税的政策同样适用。 2、所需材料 a.公证处需要 原产权人的死亡证明、产权证复印件和所有当事人的身份证、户口本复印件一套。 b.房管局需要材料和正常过户基本一样,只是还需要公证书一份。 注,继承的难点在于公证所有的继承人都放弃继承,这样就要求证明当事人即为所有继承人Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed 并且都自愿放弃继承权。 析产: 析产又称财产分析,是指财产共有人通过协议的方式,根据一定的标准,将共同财产予以分割,而分属各共有人所有。最常见的是夫妻之间的析产,一般会有婚内析产和离婚析产两种情况。过程是先到公证处做析产公正再到房管局办理过户手续。除其他材料外还需要离婚协议书或者法院判决书复印件。 Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed
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