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:If the employer has completed housing reform formalities and has transferred the title of housing with initial registration to his employees, he may apply for registering the transfer of reform housing; major scenarios include:
(1) The employer has sold his housing to his employees in accordance with the housing reform policy and has filed for sales of reform housing;
(2) Reform housing purchased by an employee is sold back to his employer according in accordance with the housing reform policy.
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 | Real Estate Title Certificate or Ownership Certificate | 1 | Original | For directly administrated public housing, the applicant may directly apply for transfer of title of reform housing by presenting the Takeover Notice and Handover Notice. | |
| 4 | Transaction Certificate | 1 | Original | Reform housing with completed transaction formalities which is sold back | ||
| 5 | Documents Involved in Real Estate Ownership Transfer | Public Housing Purchase Agreement | 1 | Original | ||
| 6 | Survey Drawings | Property Survey Drawings | Applicants +1 | Original | ||
| 7 | Other Documents | Tax Payment (Exemption) Certificate Issued by Tax Authorities | 1 | Original | Public housing sold back | |
| 8 | Approved Public Housing Selling-back Application Form | 1 | Original | Public housing sold back | ||
| 9 | Evaluation Form | 1 | Original | |||
| 10 | Payment Statement | 1 | Original | Filed with the city’s reform housing office |
4. Handling Agency: Department of Store Housing Registration, Guangzhou Municipal Real Estate Transaction Registration Centre
5. Date of Completion: 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: Case accepted (one workday) — documents received & distributed (one workday) — review & approval (seven workdays) — documents received & distributed (one workday) — certificate prepared & verified (four workdays) — certificate issued (one workday) — filing
8. Fees Payable:
| Fee | Amount | Fee Basis |
| Housing Registration Fee | Residential: RMB 50 per case for individuals. 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 |
| Real Estate Transaction Handling Fee | Seller: RMB 3 per square meter | Yuejia [2002] No. 108 |
| 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. |
| Stamp Duty | Seller: Transaction price × 0.05% Buyer: Transaction price × 0.05% Exempted for individual sellers or buyers of housing | The rate shall be in accordance with the relevant provisions in documents issued by finance and tax authorities. |
| Deed Tax | Regular residential property purchased by individuals: transaction price (or appraised price) ×1.5%; other: transaction price (or appraised price) ×3% For first-time buyers of common housing of no more than 90 sq m, the deed tax is lowered to 1%. | The rate shall be in accordance with the relevant provisions in documents issued by finance and tax authorities. The certificate of first-time housing purchase shall be issued by the construction authorities in the prefecture, county or district where the housing is located. |
| Land Transfer Fee | Where the land transfer fee has not been paid, the benchmark land price in the same location will apply; actual rates and amounts are to be set by Guangzhou Real Estate Valuation Institute. | |
| Land Transfer Fee Deed Tax | 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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