Since September 1, the Ministry of Finance and the State Administration of taxation have released the announcement on the taxable income items applicable to personal income tax for individuals to obtain relevant income. Among them, if an individual provides a guarantee for the unit or others to obtain income, the individual income tax shall be calculated and paid according to the item of 'accidental income'. If the owner of the house property gives the house property to others free of charge, the donee shall calculate and pay individual income tax according to the item of 'accidental income' for the income from the donation of the house free of charge. According to the announcement: the owner of the house property gives the house property to his / her spouse, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters free of charge, without personal income tax No personal income tax will be levied on the family members