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].

（三）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 或者受遗赠人。 增 值 税 根据《财政部 国家税务总局关于全 面推开营业税改征增值税试点的通知》 (财税〔2016〕36号)附件3《营业税改征 增值税试点过渡政策的规定》一、 下列 项目免征增值税 欢迎扫描下方二维码关注： 父母把房子赠与子女需要缴纳哪些税费？ 个人所得 税 根据《财政部 国家税务总局关于个 人无偿受赠房屋有关个人所得税问题的 通知》（财税〔2009〕78号）第一条规 定，符合以下情形的， 对当事双方不征 收个人所得税： （一）房屋产权所有人将房屋产权无 偿赠与配偶、父母、子女、祖父母、外 祖父母、孙子女、外孙子女、兄弟姐 妹； （二）房屋产权所有人将房屋产权无 偿赠与对其承担直接抚养或者赡养义务 的抚养人或者赡养人； 土地增值 税 以赠与方式无偿转让房地产，不征收 土地增值税 。 根据《财政部 国家税务总局关于土 地增值税一些具体问题规定的通知》(财 税字〔1995〕48号)规定：四、关于细则 中"赠与"所包括的范围问题 …… 细则所称的"赠与"是指如下情况： （一）房产所有人、土地使用权所有 人将房屋产权、土地使用权 赠 ...