简介

2023年1月5日，面对二手房交易市场的低迷，深圳六个部门联合印发了《深圳市推广二手房“带押过户”模式的工作方案》通知（深建房产〔2023〕1号）。在“带押过户”模式下，卖方不用提前还清贷款，可以直接办理过户，将不动产的所有权转移至买方，使用买方的购房资金来偿还卖方的银行贷款，使二手房交易流程得到大幅简化。

交易模式

“带押过户”模式是高效便民政策下的发展大势所趋，买卖双方选择二手房“带押过户”模式的，可以选择“顺位抵押”模式或“双预告模式”。具体办理流程如下：

一、“顺位抵押”模式

该模式转让方、受让方、贷款银行协商一致后，可以在不注销原抵押登记的情况下，办理过户手续。

• 当事人协商一致，不注销原抵押登记的情况下办理过户手续，抵押人变更为受让方。

• 办理受让方贷款的顺位抵押登记。
  

• 待受让方贷款银行放款将转让方借款还清后，注销原抵押登记。

二、“双预告登记”模式

该模式需要由转让方、受让方、受让方贷款银行先申请办理双预告登记（即转移预告和抵押权预告登记），再由转让方、受让方、双方贷款银行申请办理预转本登记。

• 当事人协商一致，办理转移预告和抵押权预告登记。

• 受让方贷款银行放款存入约定的监管账户。

• 在不注销原有抵押登记的情况下，办理双预告转本（正式过户和顺位抵押）。

• 划款结清转让方借款，注销原抵押登记。

关注法律及税务风险

As a new model, "transfer with mortgage" involves both buyers and sellers, as well as multiple entities such as banks and intermediaries, however this model has not been fully verified in practice. Both buyers and sellers need to pay attention to various legal risks involved in this transaction model, including whether there are prohibitive provisions in the contract and whether there are restrictive conditions in the mortgage. All parties should confirm whether there are any special agreements with the mortgagee and make certain arrangements regarding the payment method of the purchase price to ensure smooth and safe second-hand housing transactions. If encountering such relevant issues, it’s suggested to promptly consult a lawyer to protect the legitimate rights and interests of the parties involved. 

Additionally, what are the taxes needed to be paid when buying and selling second-hand houses? 

Generally speaking, such activities involve stamp duty, deed tax, personal income tax, value-added tax, urban maintenance and construction tax and education fee surcharge, and land value-added tax. Although some of the taxes and fees are borne by the buyer and the seller respectively, in practice, they increase the cost of buying a house as a whole, so the government has introduced many tax exemptions and preferential tax policy for housing transaction between individuals.

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D'Andrea & Partners Legal Counsel and PHC Advisory Tax & Accounting (companies of DP Group) offer full-scale legal compliance, tax advisory support and consultancy to address any concerns related to this issue. If you have any other questions regarding the shutdown of a company, you are welcome to contact us: info@dpgroup.biz.