存量房买卖 Registration of Transactions of second-hand Property
日期：2017-05-05
存量房买卖
一、提交要件
（一）买方纳税申报要件
契税申报需提交的资料
1.购房人身份证明复印件（查验原件）；
2.房屋权属转移合同原件；
3.本人签署的诚信保证书原件；
4.委托非共有人办理涉税事宜的还需提供公证委托书复印件与受托人的身份证明复印件，若涉及税收减免办理事宜需在委托书中特别明确（查验原件）；
5.共有人之间委托办理涉税事宜，需提交授权委托书原件。
拆迁货币补偿申请契税减免的，需提交以下资料：
1.拆迁货币补偿合同原件；
2.房屋征收补偿安置合同备案表原件；
3.异地购房的还需提供拆迁货币补偿异地购房证明原件。
家庭唯一普通住房申请契税减免的，需提交以下资料：
1.配偶及未成年子女身份证明复印件（查验原件）；
2.购房人、配偶及未成年子女户口簿复印件（查验原件）；
3.婚姻证明材料：
（1）达到法定结婚年龄未婚的提供本人填写的婚姻家庭状况承诺书原件，未婚军人则提供军人服役单位开具的婚姻状况证明原件；
（2）已婚的提供结婚证复印件（查验原件）；
（3）离婚未再婚的提供离婚证复印件和本人填写的婚姻家庭状况承诺书原件（查验原件）；
（4）丧偶未再婚的提供本人填写的婚姻家庭状况承诺书原件；
（5）港、澳、台及外籍人士提供由特殊机构出具的婚姻状况证明原件；
（二）卖方纳税申报要件
营业税、个人所得税、土地增值税：
1.卖房人身份证明复印件（查验原件）；
2.房屋权属转移合同原件；
3.房屋所有权证复印件（查验原件）；
4.非住宅需提供购买时取得的销售不动产发票复印件（查验原件）；
5.委托非共有人办理涉税事宜的还需提供公证委托书复印件与受托人的身份证明复印件，若涉及税收减免办理事宜需在委托书中特别明确（查验原件）；
6.共有人之间委托办理涉税事宜，需提交授权委托书原件。
自用五年以上家庭唯一生活用房申请个人所得税申请减免的，需提交以下资料：
1.配偶及未成年子女身份证明复印件（查验原件）；
2.购房人、配偶及未成年子女户口簿复印件（查验原件）；
3.婚姻情况证明材料：
（1）达到法定结婚年龄未婚的提供本人填写的婚姻家庭状况承诺书原件，未婚军人则提供军人服役单位开具的婚姻状况证明原件；
（2）已婚的提供结婚证复印件（查验原件）；
（3）离婚未再婚的提供离婚证复印件和本人填写的婚姻家庭状况承诺书原件（查验原件）；
（4）丧偶未再婚的提供本人填写的婚姻家庭状况承诺书原件；
（5）港、澳、台及外籍人士提供由特殊机构出具的婚姻状况证明原件；
（三）房屋登记要件
1.登记申请书；
2.申请人有效身份证明，双方到场共同申请（申请人若不能到场，应提交公证委托书由受托人代为办理）；
3.房屋所有权证；
4.房屋买卖合同（或委托拍卖合同及拍卖成交确认书）；
5.契税完税凭证或纳税通知书或免税证明（税务联合办公范围内登记，无需提供）；
6.维修资金缴存证明（按规定应建但未建维修基金账户的应提交）；
7.房屋平面图（拆分、分割、部分转移情形的应提交）；
8.有关部门的证明或批准材料（上市交易有限制的已购政策性住房、拆迁安置房转让给非拆迁安置户或无拆迁资质的非自然人等应提交）；
9.国家安全事项审查意见书（房屋涉外转让的应提交）；
10.申请人提交的证明文件原件是外文的，应当提供中文译本。
二、办理流程
房产分中心流程：
1.受理排号：持应提交资料到总咨询台排号→受理：受理窗口（3-26号）申请办理房屋登记（含税务联合办公范围内的核税业务），符合受理条件的领取《受理单》→缴费排号：《受理单》指定的时间到总咨询台排号→缴费：缴费窗口（91-98号）交费→领证排号：返回总咨询台排号→领证：发证窗口（29-34号）领证。
2.不符合登记条件的申请人返回退补件窗口（1-2号）补正资料或撤件。
房产分中心城南流程：
1.受理排号：持应提交资料到业务咨询排号处排号→受理：受理窗口（16-28号）申请办理房屋登记（含税务联合办公范围内的核税业务），符合受理条件的领取受理单或告知单→缴费领证：按受理单或告知单上通知的时间和程序缴费、领证。
2.不符合登记条件的申请人返回16号窗口补正资料或撤件。
三、收费标准
登记费：住宅80元/套，非住宅550元/件；
交易手续费：住宅按建筑面积收取4元/平方（交易双方各半收取），非住宅按成交价或评估价*0.5%收取（交易双方各半收取），最高收费不超过1.5万元；
工本费：共有人房屋权利证书工本费10元/本。
（契税、维修资金等由相关部门核收）
四、办理时限
3个工作日
五、办公地点
房产分中心：成都市西华门街32号
房产分中心城南站：成都市高新区锦城大道999号
六、办公时间
房产分中心： 法定工作日 9:00----12:00；13:00---17：00
非节假日周六 9:30---12:00；13:00---16:00
房产分中心城南站：法定工作日 9:00----12:00；13:00--17：00
七、联系电话
12345
八、网上咨询
http://www.cdfgj.gov.cn/
Registration of Transactions of second-hand Property
I. Submit Key Documents
Elements of tax returns filing for the buyers
1.Information needed to declare deed tax：
(1) Copy of identification of the property buyers(check the original)
(2)Original contract of housing property transfer
(3)Original integrity undertaking signed by the buyers
(4)Copy of the letter of commitment and Identification Copy of trustee are required when entrust non-co-owner to transact tax-related matters. If tax concessions involved, please specify the matters in the attorney specially (check the original).
(5) Original power of attorney is required when entrust co-owner to transact tax-related matters.
2. Information needed to apply for deed tax breaks in the monetary house removal：
(1) Original Contract of the monetary house removal
(2) Original registration form of the house removal settlement contract
(3)Original testimonial material of the monetary house removal is required when buy remote house.
3. Information needed to apply for deed tax breaks in the family owned only one regular house：
(1) Copy of Identification of the minor child and the spouse (check the original)
(2) Copy of Residence record of the property buyers, the minor child and the spouse (check the original)
(3) Documents that show your marriage is legitimate:
①original integrity undertaking of the marriage situation filled by yourself is required for whom reach the national legal ages but keep single. original integrity undertaking of the marriage situation issued by military is required for unmarried soldiers.
②copy of marriage certificate when married (check the original)
③copy of divorce certificate when keep single after the marriage break (check the original) original integrity undertaking of the marriage situation filled by yourself
④original integrity undertaking of the marriage situation filled by yourself is required when keep single after being widowed
⑤Original testimonial material of the marriage situation issued by special organizations is required for the compatriots in Hong Kong、Macao、Taiwan and the foreigners.
Elements of tax returns filing for the sellers
1. Information needed to declare business tax、individual income tax、increment tax on land value：
(1) Copy of identification of the property sellers (check the original)
(2)Original contract of housing property transfer
(3)Copy of the property ownership certificate (check the original)
(4)Copy of the invoice for sell real estate is required when the seller buy Non-residential
(5)Copy of the letter of commitment and Identification Copy of trustee are required when entrust non-co-owner to transact tax-related matters. If tax concessions involved, please specify the matters in the attorney specially (check the original).
(6) Original power of attorney is required when entrust co-owner to transact tax-related matters.
2. Information needed to apply for individual income tax breaks in the family owned only one regular house over five years
(1) Copy of Identification of the minor child and the spouse (check the original)
(2) Copy of Residence record of the property buyers, the minor child and the spouse (check the original)
(3) Documents that show your marriage is legitimate:
①Original integrity undertaking of the marriage situation filled by yourself is required for whom reach the national legal ages but keep single. Original integrity undertaking of the marriage situation issued by military is required for unmarried soldiers.
②copy of marriage certificate when married (check the original)
③copy of divorce certificate when keep single after the marriage break (check the original) ,original integrity undertaking of the marriage situation filled by yourself
④original integrity undertaking of the marriage situation filled by yourself is required when keep single after being widowed
⑤Original testimonial material of the marriage situation issued by special organizations is required for the compatriots in Hong Kong、Macao、Taiwan and the foreigners.
Elements of housing registration
1. Application for registration
2. Valid identification of the applicants; both of the applicants should be present (if cannot be present, please submit the letter of commitment and ask the trustee to handle the matters.
3. The property ownership certificate
4. Housing sales contracts(or auction listing agreement、deal conclusion letter of the auction)
5. Proof of full payment of tax, or notice of tax payment, or tax exemption certificate (no real need to provide)
6. Deposit certificates of maintenance funds (According to the provision, those who should create housing maintenance fund profiles but not must provide)
7.House plan (include resolution、division、part-quantity transfer)
8. Necessary materials issued by competent authority are required (i.e. for those who have bought policy-related house with trade restrictions；those who transfer settlement houses to non-relocates or artificial entities without removal qualification.)
9. If foreign sales is engaged, opinions on National Security Item Assessment is required
10. For the original certificate documents in foreign languages submitted by the applicants, also submit Chinese translation
II. Processing Procedures
Real Estate Branch Center：
1.Take a number for acceptance: take with key files to the general inquiry desk, take a number and wait in line → Acceptance: proceed for processing at service windows (1st floor, windows #3-26), and receive property registration processing form if requirements are met →go to the general inquiry desk, take a number and wait in line at the time on the property registration processing form → make payment of fees indicated on the bill at the payment windows (windows #91-98) → return to the general inquiry desk, take a number and wait in line→obtain the ownership certificate at the permit issuing window(#29-34);
2. If requirements are not met, please return to the original service window (1st floor, windows #1-2) to obtain the rejection notification or withdraw the document. The registration process shall be undertaken again after all files are correctly and completely prepared and the requirements are met;
Real estate of south center:
1. Take a number for acceptance: take with key files to the general inquiry desk, take a number and wait in line → Acceptance: proceed for processing at service windows (1st floor, windows #16-28), and receive property registration processing form if requirements are met → make payment of fees and obtain the ownership certificate at the time on the property registration processing form;
2. If requirements are not met, please return to the original service window (1st floor, windows #16) to obtain the rejection notification or withdraw the document. The registration process shall be undertaken again after all files are correctly and completely prepared and the requirements are met;
III. Standards for Administrative Charges
1. Registration Fee: RMB 80/pcs for residential property; RMB550/pcs for non-residential property;
2. Handling Fee: RMB 4/m2 for residential property by floor space(paid by the transferor and transferee in equal 50% share); 0.5% × transaction price or appraised price for non-residential property (paid by the transferor and transferee in equal 50% share);The maximum charge shall not exceed RMB 15,000
3. Nominal Fee: cost of production of co-owner ownership certificate is RMB 10/pcs;
(Deed tax and deposits for maintenance fund shall be inspected and collected by their respective authorities ;)
IV. Time Requirement:
Within 3 working days from date when acceptance form is issued
V. Address
Real Estate Branch Center：No. 32, Xihuamen, Qingyang District, Chengdu;
Real estate of south center：No.999,Jinchengdadao,GaoxinDistrict,Chengdu;
VI. Working hours
the real estate branch center ：
workday:9:00-12:00am;13:00—17:00pm；Saturday but non-holiday：9:30--12:00am；13:00--16:00pm
the south workstation of real estate branch center：
workday:9:00-12:00am;13:00—17:00pm
VII. Tel: 12345;
VIII. Online consulting
http://www.cdfgj.gov.cn/
我市限购政策后外籍人士购房特别提示
成都市自2016年10月1日起实行部分区域商品房限购政策，2017年3月24日我市进一步完善住房限购政策，部分区域内的商品房和存量房都纳入限购范围，外籍人士在限购区域内购房，需满足《2017年商品住房限购政策知识回答（一）、（二）》条件（详见平台政策法规）。
