At present, there are three main ways of real estate transfer in China, namely, gift, inheritance and purchase and sale. Each of the three ways of real estate transfer has its own advantages and disadvantages. You need to choose a transfer method that is suitable for you according to the actual situation. If you want to transfer the property to your children, regardless of the resale of the property, then the most cost-effective transfer method is inheritance, followed by gift.
 1. Gifts. In order to avoid the cost of property transfer, many friends will choose the gift method to transfer the property. Only the property gift between direct relatives can enjoy tax relief. The property gift to direct relatives is more suitable for the property with a property certificate less than 5 years old. This method only needs to pay the corresponding deed tax, without paying business tax and individual income tax, However, if the property is paid to non direct relatives, the donee will have to pay 20% personal income tax, 3% deed tax and 1% equity fee.
 2. Inheritance. There are conditions for inheritance transfer. This method is only suitable for use between relatives, and both parties need to have an inheritance relationship to handle it. For example, parents transfer property to their children. The cost of this method of transfer is the lowest. Inheriting property does not need to pay personal income tax, deed tax, business tax and other fees, but only needs to bear a registration fee of several hundred yuan. According to the succession order, the first successor is the spouse, children and parents. The way of inheritance and transfer can only be carried out between the first successor. If the first successor is missing, the second successor is qualified for inheritance.
 3. Trading transfer. Purchase and sale transfer is the most common transfer method, and its operation is also relatively simple. Compared with gift and inheritance, the biggest advantage of purchase and sale transfer is that both buyers enjoy rights and interests and jointly assume obligations. The taxes to be paid for house transfer include VAT, deed tax and individual income tax. The business tax can be exempted for the property that has been bought and sold for two years. For the sole property that has been bought and sold for five years and has an area of 90 square meters, the deed tax is charged at 1% of the total transaction amount, for the property that has an area of 90 square meters or more, 1.5% of the total transaction amount, and for the non sole property, the deed tax is charged at 3% of the total transaction amount.
 There are three ways of property transfer, namely, gift, inheritance and purchase and sale, each of which has its own advantages and disadvantages. You need to choose the right way of property transfer according to the actual situation. If you want to transfer the property to your children, regardless of the resale of the property, then the most cost-effective way of property transfer is inheritance, followed by gift. However, if considering the re transaction of real estate, it is better to choose the transaction mode of buying and selling.
 Legal basis
 Article 595 of the Civil Code of the People's Republic of China [Definition of sales contract] A sales contract is a contract whereby the seller transfers ownership of the subject matter to the buyer, and the buyer pays the price.
 Article 598 of the Civil Code of the People's Republic of China [Basic obligations of the seller] The seller shall perform the obligation to deliver the subject matter to the buyer or the document for taking delivery of the subject matter, and transfer the ownership of the subject matter.
 Article 658 of the Civil Code of the People's Republic of China [The donor's right to revoke at will and its restrictions] The donor may revoke the gift before the transfer of rights to the gift property.
 The provisions of the preceding paragraph shall not apply to a notarized gift contract or a gift contract with the nature of public welfare and moral obligations such as disaster relief, poverty alleviation and disability assistance that cannot be revoked according to law.