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直系亲属之间房产过户要交多少税？流程怎么走？

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直系亲属之间房产过户要交多少税？流程怎么走？

浏览：36次 | 提问时间： 07-22 11:48
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一缕暖光 07-22 11:57

要交。过户税费具体如下：
二手房税费约为要过户的房产份额的报税价的8%（卖方：个人所得税1%（房产证大于5年的免）、营业税5.5%（房产证大于5年的免），买方：契税1.5%，其它过户税费约数百，以上税点均按小于144平方米的普通住宅计算）。
房产证过五年也不用交个人所得税及营业税，只需交契税1.5%，其它过户税费约数百。即总共1.8%左右。
价格来源网络，仅供参考。

梦里是我碰你唇 07-22 12:06

首先需要到公证处对赠与事实办理公证，并拿到公证处出具的《房地产赠与公证书》和《接受房地产赠与公证书》。这两份公证书是房地产管理部门审批房地产赠与过户的要件之一。
二手房赠与，财政管理部门会根据当事人提供的《房地产价格评估报告书》的评估价格计征契税。契税的税率为3%，由继承方支付。至于营业税，可以持《房地产赠与公证书》及《房地产权证》等有关资料向房屋所在地的地税分局提出免税申请。
除此之外，还需要支付交易手续费、档案费、转移登记费、公证费以及出具房地产评估书的评估费。如果赠与房产是国有划拨土地性质，则还需要补交土地出让金;如果是房改房，则还需要交纳房改房转让增值费，按增值部分的20%计收。

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