Legal subjectivity:

When a house whose land is allocated is listed for trading for the first time, the land transfer fee must be paid back. According to Article 40, Paragraph 1 of the Urban Real Estate Management Law, when land use rights are obtained through allocation, when transferring real estate, it must be reported to the people's government with approval authority for review and approval in accordance with the provisions of the State Council. If the people's government with approval authority approves the transfer, the transferee shall handle the land use right transfer procedures and pay the land use right transfer fee in accordance with relevant national regulations. If there is no special agreement in the contract, the land transfer fee shall be paid by the buyer. The law is objective:

House reform houses that have not paid the transfer fee must pay back. According to the "Land transfer fee and income distribution management of purchased public housing and affordable housing for sale on the market" of the Ministry of Finance, the Ministry of Land and Resources, and the Ministry of Construction "Several Provisions" (Cai Zong Zi [1999] No. 113), urban housing reform houses must pay land transfer fees when transferring transactions. How is the transfer fee calculated? Because many citizens do not know that they have to pay the transfer fee when they buy a house. They only know that they have to make up the transfer fee when the two parties agree on the price and go to the administrative service center to go through the procedures. Many house buyers feel that they have made a loss in buying their house, which leads some people to The transaction was stopped while the certificate was being transferred. For public housing that has been purchased and put on the market for sale, the land transfer fee must be paid in accordance with the relevant calculation formula. The land transfer fee to be paid back = the nominal land price (yuan/square meter) × payment ratio (≥40%) × land allocation for listed houses Area (square meters) × year correction factor. It is understood that the so-called demarcated land price refers to the assessment by a specialized assessment agency. If the apportioned area of ??a listed house has not yet been determined, the apportioned area can be obtained by: total land area ÷ total building area × building area per household. Example 1: A building with a total land area of ??100 square meters has 6 floors and each household has a building area of ??85 square meters. Then its apportioned area is: 100÷(85×6)×85=16.67. There are five levels and five standards for benchmark land prices, specifically as follows: According to reports, benchmark land prices refer to the average price of land use rights for a certain use type and a certain area under specific conditions commissioned by the government to assess and recognized by the government. The benchmark land price of residential land in our city is divided into five levels according to different standards. The first level is 304 yuan/square meter, the second level is 243 yuan/square meter, and the third to fifth levels are 192 yuan/square meter, 145 yuan/square meter, etc. Square meter, 110 yuan/square meter. The so-called calibrated land price is calculated according to rules: calibrated land price = benchmark land price (yuan/square meter) × location correction coefficient × floor area ratio correction coefficient. The location correction coefficient is modified by various localities based on factors such as the location of the house, transportation convenience, basic living facilities and public service facilities, environmental quality and other factors. The range of changes is generally based on the benchmark land price, fluctuating by 20%, that is, the benchmark 80%-120% of the land price. However, the floor area ratio of ordinary multi-storey buildings in our city meets the requirements. When calculating the calibrated land price, the floor area ratio correction coefficient is basically not considered. Residential properties of different years have different period correction coefficients, as follows: The period correction coefficients vary according to the transfer period. The maximum transfer period for residential land is 70 years. Chief Shen of the Land Utilization Section of the directly affiliated branch told reporters that the current residential land transfer period in our city is generally 50 years. If the house is older, the transfer period can be 30 years. For "sub-new houses" or houses with frame structures, , can be applied for 70 years. According to the correction coefficient table for residential land transfer periods, the correction coefficient for 30 years is 85.906%, for 50 years it is 96.8816%, and for 70 years it is 100%. The account of the transfer fee for confirming the validity of the housing reform house sales contract. Assuming that the house is located on first-class land, the location correction coefficient is 120%, and the land transfer period is 50 years, then its nominal land price is 304×120%=364.8 yuan, and the transfer fee to be paid is: 364. 8 yuan/square meter × 40% × 16.67 square meters × 96.8816% = 2,357 yuan. The above are the regulations for house sales and land transfer fees. If you do not pay, you must pay it. However, in practice, due to the developer’s concealment, disputes between the developer and the owner often occur. If it is difficult to resolve, you can find a professional lawyer to intervene.