父母赠房给子女如何缴税？攻略来啦！

Core Viewpoint - The article discusses the tax implications of transferring property as a gift, particularly focusing on the exemptions and obligations for both the giver and the recipient in the context of family relationships [10][11][12]. Tax Exemptions - Value-added tax (VAT) and its surcharges are exempted for personal transfers of real estate and land use rights that are part of family property division [10][11]. - Personal income tax is not levied on the transfer of property from the owner to direct relatives such as spouses, parents, children, and other close family members [11][12]. - Land value-added tax is also exempt for property transferred as a gift to direct relatives or those with direct caregiving responsibilities [13][14]. Tax Obligations - Stamp duty is applicable at a rate of 0.05% on the property transfer document, with a temporary reduction of this rate by half for small-scale taxpayers and micro-enterprises from January 1, 2023, to December 31, 2027 [15][18]. - The recipient of the property must pay deed tax based on the market price assessed by tax authorities, at a rate of 3% [16][17]. Example Calculation - For a property valued at 300 million, the giver would pay a stamp duty of 0.075 million, while the recipient would incur a total tax liability of 9.075 million, which includes deed tax and stamp duty [17].