1. Applicable Codes:
Guangdong Provincial Regulations on Urban Real Estate Ownership Registration, Guangdong Provincial Regulations on Urban Real Estate Transfers, GuangZhou Municipal Provisions on Urban Real Estate Registration.
2. Applicability:
Property owners who intend to donate their properties to donees according to statutory procedures shall obtain registration of their donations.
3. Documents Required:
| No. | Type of Document | Name of Document | Number of Copies | Original or Photocopy | Conditions | Remarks |
| 1 | Application Letter | Guangzhou Municipal Application Letter for Registration of Property Title Transfer | 1 | Original | ||
| 2 | ID Paper | Entity and Individual ID Paper | 1 | Photocopy | ||
| 3 | Property Ownership Certificate | Property Ownership Certificate and Co-ownership Certificate | 1 | Original | ||
| 4 | Documents Involved in Real Estate Ownership Transfer | Donation Notarization, Donation Contract or Bequest Notarization | 1 | Original | ||
| 5 | Property Division Agreement | 1 | Original | Applicable to divided property | ||
| 6 | Survey Drawings | Property Survey Drawings | Donees + 1 | Original | ||
| 7 | Other Documents | Tax Payment (Exemption) Certificate Issued by Tax Authorities | 1 | Original | ||
| 8 | Receipt of payment of land use rights transfer fees | 1 | Original | Applicable to properties whose formalities for paid land use not yet completed | ||
| 9 | Statement of payment for property | 1 | Original | Applicable to reform housing |
4. Handling Agency: (1) Unilateral registration not involved: Department of Application Processing, Guangzhou Municipal Real Estate Transaction Registration Centre. (2) Unilateral registration involved: Department of Store Housing Registration, Guangzhou Municipal Real Estate Transaction Registration Centre. 5. Date of Completion: (1) Unilateral registration not involved: Within one workday of case acceptance at the counter and issuance of the Real Estate Transaction Registration Processing Confirmation. (2) Unilateral registration involved: Within 15 workdays of case acceptance at the counter and issuance of the Real Estate Transaction Registration Processing Confirmation. 6. Authority of Review & Approval: Level 1 Review & Approval 7. Handling Process: (1) Unilateral registration not involved: Case accepted – review — documents received & distributed– certificate prepared & verified — certificate issued — filing (2) Unilateral registration involved: Case accepted (one workday) — documents received & distributed (one workday) — review & approval (seven workdays) — documents received & distributed (one workday) — certificate prepared & verified (four workdays) — certificate issue (one workday) — filing
8. Fees Payable:
| Fee | Amount | Fee Basis |
| Housing Registration Fee | Residential: RMB 80 per case for entities; RMB 50 per case for individuals. Non-residential: RMB 550 per case (50% concession for “Affordable Housing”) RMB 10 for each additional certificate. | Suijia [2008] No. 174 Yuejia [2008] No. 169 Fagai Jiage [2008] No. 924 Yuejia [2002] No. 116 Suijia [2003] No. 104 Suijia Circular [2003] No. 387 |
| Stamp Duty on Ownership Certificate | RMB 5 per copy | The rate shall be in accordance with the relevant provisions in documents issued by finance and tax authorities. |
| Deed Tax | 3% of the appraised price | The rate shall be in accordance with the relevant provisions in documents issued by finance and tax authorities. |
| Land VAT | To be levied in accordance with the relevant national regulations; actual rates to be set by tax authorities. | The rate shall be in accordance with the relevant provisions in documents issued by finance and tax authorities. |
| Land Transfer Fee | Commercial properties: 35% of the benchmark land price of their grid points, plus 10% of route price for land plots in locations along streets. Office properties: 30% of the benchmark land price of their grid points. Residential properties: for private residential properties (excluding “Affordable Housing”, “Housing for the Needy”, and “Social Security Housing”), 3% of the benchmark land price of their grid points; for institutional residential properties, 30% of the benchmark land price of their grid points. Industrial properties: for commercial infrastructure facilities and commercial warehousing land plots, 30% of the benchmark land price of their industrial grid points; for other industrial properties, 20% of the benchmark land price of their industrial grid points. For purchased public housing, 1% of the sale price. | |
| Deed Tax on Land Transfer Fee | 3% of the land transfer fee payable | The rate shall be in accordance with the relevant provisions in documents issued by finance and tax authorities. |
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