Land transfer fee refers to the total land transfer price charged by land management departments of governments at all levels to land users according to regulations (referring to the total land transfer transaction), or the renewal land transfer price paid by land users to land management departments at the expiration of land use.
Or land users who originally obtained the land use right through administrative allocation, transferred, leased, mortgaged, invested in shares at a fixed price, and paid the land transfer fee according to regulations.
Calculation method:
1. If the actual transaction price is not lower than the average standard of the benchmark land price of this level, the transfer fee shall be calculated according to the standard of not less than 40% of the transaction price; If the transaction price is lower than the average standard of benchmark land price, it shall be calculated according to 40% of the total land price.
2. When transferring the allocated land use right, it shall be calculated at 40% of the average standard of benchmark land price.
3. If the transferee of the land use right disagrees with the amount of the land transfer fee calculated by the above method, the transferee shall entrust a qualified land evaluation agency to make an evaluation, and the land transfer fee shall be calculated at 40% of the evaluation price.
4. The proportion of the cost price of the allocated land use right to the land price shall not be higher than 60%. When calculating the transfer fee based on the allocated land use right price, the cost price must be converted into the market land price, and then the land transfer fee shall be calculated according to the standard of not less than 40%.
Extended data:
Available range
(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.
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