Legal analysis: tax should be paid for the gift of property. When a gift of property occurs between relatives, the taxes paid are different according to different circumstances. In the current regulations, the tax provisions on property transfer are not very clear. It is best for everyone to notarize the gift through a notary office, so that the gift can be protected by law.
for the behavior of personal donation of real estate, the tax authorities will collect the deed tax in full from the donee, and affix the seal of "Personal Donation" on the taxpayer's deed tax and stamp duty payment certificate. In order to prevent both sides of the house from using fake gifts to evade the business tax (value-added tax) of the gift link and the external sales link of the donated house, the free gift behavior is divided into two categories: general gift behavior (including inheritance, will, divorce, maintenance relationship, immediate family members, etc.) and other free gift behaviors.
Legal basis: The scope of individual income stipulated in Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China:
(1) Wages and salary income refer to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment.
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance, advertisement, exhibition, technical service and introduction.
(3) The term "income from remuneration for writing" refers to the income obtained by individuals from the publication of their works in the form of books, newspapers and periodicals.
(4) The term "income from royalties" refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
(5) Operating income refers to: 1. Income obtained by individual industrial and commercial households engaged in production and business operations, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises from production and business operations of sole proprietorship enterprises and partnership enterprises registered in China; 2 individuals engaged in school, medical care, consulting and other paid service activities in accordance with the law; 3. Income obtained by individuals from contracting, leasing, subcontracting or subletting enterprises and institutions; 4 individuals engaged in other production and business activities.
(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals who own creditor's rights and stock rights.
(7) The term "income from property lease" refers to the income obtained by individuals from renting real estate, machinery and equipment, vehicles and boats and other property.
(8) The term "income from property transfer" refers to the income obtained by individuals from transferring securities, stock rights, share of property in a partnership, real estate, machinery and equipment, vehicles, boats and other property.
(9) Accidental income refers to personal income from winning prizes, winning prizes, winning lottery and other accidental properties. If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities of the State Council.