Real estate tax refers to the act that the state collects real estate tax from taxpayers who have the obligation to pay real estate tax through the tax authorities or entrusted by the tax authorities. 1. real estate development related taxes 1, business tax 2, urban maintenance and construction tax 3, education surcharge 4, stamp duty 5, deed tax 6, land value-added tax 7, enterprise income tax 8, personal income tax 9, property tax 10, urban property tax 1 1, real estate registration fee. Rights license fee 14, other rights license fee 15, house sales registration fee 16, house sales fee 17, house rental audit filing fee 18, Beijing rental house fee 19, and Beijing rental private house fee 20. 2. Taxes of real estate tax Real estate tax is not an independent tax, but a general term for many related taxes involved in real estate business, including business tax, urban maintenance and construction tax, land value-added tax, stamp duty, income tax and deed tax. The taxes payable by the seller include business tax, urban maintenance and construction tax, education surcharge, land value-added tax, stamp duty and income tax. Taxes payable by the buyer include deed tax and stamp duty. 3. Obtaining land use right of real estate development project (1), transferring state-owned land use right 1, handling construction land planning permit 2, handling entrusted piling of construction land 3, handling application for transferring state-owned land use right 4, field investigation by competent authorities 5, pre-examination of land valuation report 6, entrusted land price assessment 7, handling land price verification procedures 8, handling land transfer approval 9, Sign the state-owned land use right transfer contract 10, get the temporary state-owned land use certificate 1 1, get the official state-owned land use certificate 12, and return the state-owned land use right transfer money. (2), the allocation of state-owned land use rights 1, application for allocation of state-owned land use rights 2, on-site investigation by the competent department 3, examination and approval of the application for land allocation 4, approval of land allocation. (3) Requisition of collective land 1, application for expropriation of collective land 2, filing with the real estate bureau of the district (county) where the land to be requisitioned is located 3, signing the land acquisition agreement 4, signing the compensation and resettlement agreement 5, determining the labor resettlement plan 6, reviewing the agreement 7, land acquisition by the municipal government 8, paying the vegetable fund, farmland occupation tax and other taxes 9, handling land grant documents and drawing approval. Handling frozen registered permanent residence 1 1, investigating registered permanent residence to verify labor force 12, handling rural-to-work transfer 13, handling rural-to-residential transfer 14, handling resettlement of over-transferred personnel 15, and land and property pricing compensation/kloc-0. (4) Relevant taxes 1, land price (land transfer fee) 2, capital occupation fee 3, late payment fee 4, land use fee 5, land use fee of foreign-invested enterprises 6, flood control project construction and maintenance management fee 7, land idle fee 8, land ownership investigation, cadastral mapping fee 9, urban land use fee 10, and land price evaluation fee 65430. Land transfer retention fee 12, land acquisition management fee 13, land compensation fee 14, young crops and trees compensation fee 15, above-ground property compensation fee 16, labor resettlement fee 17, and resettlement fee for overqualified personnel/kloc.