Legal analysis: Generally, the land transfer fee is paid by the acquirer of the land use right. The land transfer fee is the amount paid after the state-owned land use right is obtained, which is generally paid by the land use right acquirer.

the land transfer fee refers to the total price of land transfer that the land management departments of governments at all levels transfer the land use right to the land users and collect from the transferee according to the regulations.

the land transfer fee is deducted from the house income as a deduction item, that is to say, the land value-added tax is not paid for the developer of the transfer fee, so there is no buyer to pay the land transfer fee and related taxes. According to the national regulations, the buyer only pays the deed tax and the major repair fund.

legal basis: article 6 of the measures for the administration of revenue and expenditure of the transfer of state-owned land use rights, when the municipal and county land and resources management departments and the transferee of state-owned land use rights sign the land transfer contract;

it should be clearly stipulated that the transferee of the state-owned land use right should pay the specific amount of land transfer income, the specific time limit for paying it to the local treasury, and the liability for breach of contract.