Land transfer is the transfer of land use rights, and land users need to pay the transfer fee. This part of the money needs to be taxed, and there is more than one tax. This is a place that many people are not familiar with. Therefore, I will simply analyze the taxes and fees paid for land transfer. I hope it will help everyone.
1. What taxes and fees should be paid for land transfer?
(1) business tax and surcharges (transferor):
1. Pay 5% business tax according to the difference between the transfer price and the purchase price.
2. Pay 7% urban construction tax and 3% education surcharge according to the paid business tax.
(2) Stamp duty and deed tax (both parties):
1. Pay 0.05% stamp duty according to the amount contained in the property right transfer document (contract).
2. Pay 3% deed tax according to the transaction price (contract) (5% in some places).
(3) Land value-added tax (transferor):
1. Land value-added tax shall be paid according to the value-added amount after deducting the project amount from the income obtained.
2. Deduction items: the amount paid for obtaining the land use right; Costs and expenses of land development; Taxes related to real estate transfer.
3. Determination of the fourth grade tax rate: the tax rate is 30% for the part where the value-added amount does not exceed 50% of the deducted project amount; If the value-added amount exceeds 50% to 100% of the deducted project amount, the tax rate is 40%; If the value-added exceeds 0/00% to 200% of the deducted project amount/kloc-,the tax rate is 50%; If the value-added exceeds 200% of the deduction, the tax rate is 60%.
Second, the scope of application of land transfer fees
(a) compensation for land acquisition and demolition.
Including land compensation fees, resettlement subsidies, ground attachments and young crops compensation fees, and demolition compensation fees.
(2) Expenditure on land development.
Including pre-land development expenditures and expenditures related to pre-land development in accordance with the provisions of the financial sector.
(3) Expenditure for supporting agriculture.
Including providing funds for agricultural land development, subsidies for social security expenditure of land-expropriated farmers, subsidies for maintaining the original living standards of land-expropriated farmers and expenditures for rural infrastructure construction.
(4) Urban construction expenditure.
Including expenditure on supporting facilities to improve the use function of state-owned land and expenditure on urban infrastructure construction.
(5) Other expenses.
Including land transfer business fees, payment of paid land use fees for new construction land, provision of state-owned land income funds, urban low-rent housing security fees, and payment of resettlement fees for employees of bankrupt or restructured state-owned enterprises.
The use of land transfer income should ensure the full payment of compensation for land acquisition and demolition, subsidize the social security expenditure of land-expropriated farmers, and maintain the original living standards of land-expropriated farmers. In strict accordance with the relevant regulations, the social security expenses of land-expropriated farmers will be included in the compensation and resettlement expenses for land expropriation, so as to effectively protect the legitimate interests of land-expropriated farmers and residents who have been demolished. The use of land transfer income should focus on the construction of new countryside and gradually increase the proportion of agricultural land development and rural infrastructure construction. Rural infrastructure construction funds should be mainly used for rural infrastructure construction projects such as drinking water, biogas, roads, environment, health, education and culture, gradually improve farmers' production and living conditions and living environment, and strive to improve farmers' quality of life and level. In the early stage of land development, we should actively introduce the market mechanism, strictly control the expenditure, and reduce the development cost by selecting evaluation, demolition, engineering construction and supervision units through government procurement bidding. Urban construction expenditure and other expenditures should be strictly implemented in accordance with the approved budget. The preparation of government procurement budget should be strictly in accordance with the relevant provisions of government procurement.
In order to strengthen land regulation and control, the financial department will set aside a certain proportion of the land transfer income turned over to the local treasury for the establishment of state-owned land income funds and conduct separate accounting. The specific proportion shall be determined by the people's governments of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and reported to the Ministry of Finance and the Ministry of Land and Resources for the record. The state-owned land revenue fund is mainly used for land acquisition and reserve.
Land transfer will produce the cost of land transfer fee, and both parties need to pay certain taxes and fees. Of course, the main body of collecting land transfer fees is the state, which will use the money to build public buildings, benefiting the country and the people. If you are not clear about the calculation of taxes and fees, it is recommended to log in to the station to find professional lawyer services.