On the death of inheriting the housing transfer legal opinions

Induced:                                                   

   The lawyer on the case that you provide and demand, put forward the following opinions, for your reference:

   A, issued the "legal opinions" of the main legal basis

   "The law of succession of the people's Republic of China" (hereinafter referred to as the "law of succession"), "for succession legalization guidance" (hereinafter referred to as the "guidance"), "housing registration", "Sichuan Provincial Price Bureau, Sichuan Provincial Department of Sichuan Province on Issuing 'notary services management approach'," Sichuan Province the notary services standards > notice "(hereinafter referred to as the" notice ")," the State Administration of Taxation on the inheritance of land, housing management authority in the deed tax issues concerning "," the Ministry of Finance and the State Administration of Taxation on personal financial commodity trading business tax certain tax policy notice "," on the personal free housing personal income tax issues notice "," the people's Republic of China Interim Regulations on stamp duty "

   Two, you have to consult the problem

   According to your statement, recently youXXDeath. It left a house, real estate certificates forXXName, the house is married to the purchase of real estate. Your advice if the transfer of housing, want to understand the issues of inheritance and whether the tax transfer.

   Three, the lawyer answers

   (a) succession legalization

   1, cause and reason

   According to the "housing registration" the thirty-third stipulation: "the application for the registration of transfer of ownership housing, shall submit the following materials: (a) an application for registration; (two) the identity certificate of the applicant; (three) the housing ownership certificate or certificate of real estate; (four) that housing ownership transfer materials; (five) other necessary materials. The preceding paragraph (four) material, can be a contract for the sale, exchange, gift contract contract, certificate, certificate of inheritance, bequest division agreement, the merger agreement, the people's court or an arbitration commission in forceLawDocuments, or other proof of ownership housing transfer of materials." For inheritance, transfer, inheritance notarization notary offices need to property registration, so you must to be notarized notary Notary inheritance.

   2, apply for succession legalization

   According to the "management succession legalization guidance" third stipulates that: "the parties apply for succession legalization, it shall submit the following materials: (a) the identity documents; (two) the decedent's death certificate; (three) the basic situations of all legitimate heirs of the decedent and with proof of kinship (; four) the other successors have died, shall submit kinship the death certificate and all of its legal heir; (five) registered property inheritance, shall be submitted to the property ownership certificate (rights); (six) to be successor had a will or the legacy support agreement, shall submit all their wills the original or the legacy support agreement; (seven) by the antecessor and spouse marital property agreement, it shall submit a written agreement; (eight) heir in the waiver of succession, the successor shall submit the said statement; (nine) the commission agent applies for notarization, it shall submit a notarized a power of attorney; (ten) the guardian agent applies for notarization, shall submit the guardianship qualification certificate.

   The "death certificate", refers to the medical institutions issued the death certificate issued by the public security organ; death certificate or indicate the date of death certificate for cancellation account; the people's court to declare the sentence of death; death certificate.

   The "proof of kinship", is proved to have the kinship between the certificate issued by the successor or heir file unit personnel department heir with the decedent; has a kinship certificate issued by the people's government at the grass-roots level between the successor and the decedent; proved to have the kinship between certificate issued by the public security organs heirs with the decedent; can prove kinship marriage registration certificate, the adoption registration certificate, birth certificate and notarization."

   In accordance with the provisions of "Inheritance Law" article tenth, Heritage Press inherited in the following order: the first order: spouse, children, parents; second in order: brothers and sisters, grandparents, maternal grandparents. After the opening of succession, by the first order heir accedes, the second order of the successor does not inherit. No successor first in order of succession, by the second order heir accedes.

   "Guiding opinions" provisions of article seventeenth: Heir said giving up inheriting the declaration shall be made in person at the notary. The heirs can not personally to accept a notarization institution inheritance notary apply make up the inheritance representation, the representation of the abandon inheritance shall be notarized statement. The heir to express waiver of succession, notarization institution only review heir personal meaning."

   Lawyers to remind you, notarization and real estate related personnel shall all arrived at the scene, the notary office notarized or not. Parents, children should be abandoned in the notary office notary, can be inherited to a spouse who, if not give up successors, then this property can be used as a common segmentation notarized agreement.

   (two) registration of succession

   Get inheritance notarization, you can with other heirs to inherit the certificate, ID card, certificate of house ownership until the property registration department for housing property transfer registration, housing inheritance transfer.

   Attached:The succession of the registration details

   (three) fees and taxes

   1, pay the cost

   According to the "notice""SichuanCharging fees "notary services," proof of property inheritance, gifts and bequests, accept earnings ratio charge. 200000 yuan of the following total income by 2%, the minimum charge 200 yuan; 200001 yuan 500000 element part of the total income by 1.5%; 500001 yuan 1000000 element part of the total income by 1%; 1000001 yuan more than part of the total income by 0.5%." And to prove that there are other "LawThe significance of the instruments: 1, to prove the legal person or other organization authorization,CompanyThe articles of association, resolution of the conference, guarantee, commitment, statement etc.LawDocuments, charges 300 - 500 yuan each. 2, prove the personal statement, entrust, guarantee, undertaking charges 200 yuan. 3, to prove that there are otherLawThe significance of the instruments, charge 50 to 100 yuan per piece."

The specific charges, you can contact the notary department.

   2, pay tax

   According to the "State Administration of Taxation on land, housing management authority in the inheritance taxes", "Reply of the Ministry of Finance and the State Administration of Taxation on personal financial commodity trading business tax certain tax policy notice", "on the personal free housing personal income tax issues notice" provisions, business tax, personal income tax and do not sign the deed tax.

   According to the "Interim Regulations of the people's Republic of China" stamp duty second article: "the following documents shall be taxable documents: (a) the nature of the contract of purchase and sale, certificate has a processing contract, construction contract, lease of property, goods transportation, warehousing, loans, property insurance, contract or transfer of property rights; (two) according to; (three) sales book; (four) right, license; (five) other taxable documents as determined by the Ministry of finance." tax based on the book according to the amount, the tax rate of 0.5.

   The lawyer you can telephone consultation Chengdu City Hall Government Affairs Service Center Property Center so as to clarify the relevant policy.

   Four, the statement and retention

   The "book" legal advice from a professional point of view statement of our judgments and opinions, the client has the right to independent judgment to the "legal opinions" inferences and conclusions. Without the written permission of the law firm and the law, the "legal opinions" may not produce to any third party, and shall not be used as evidence for consultation, ginseng examination.

                                     Beijing Hui Cheng (Chengdu) law firm

 Lawyer: Zhang Lijuan

                                    Two, one one December 2nd