1. Business tax and surcharges. Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax stipulates: "A unit that gives real estate to others for free shall be regarded as selling real estate." Therefore, when allocating real estate for free between administrative institutions, they should pay 5% business tax as if they were selling real estate, and pay urban construction tax and education surcharge in accordance with the prescribed proportion.

2. Stamp duty. According to the "Provisional Regulations on Stamp Duty": "The certificate of property right transfer shall be affixed with a decal of five ten thousandths of the amount contained. Including property ownership and copyright, trademark exclusive rights, patent rights, proprietary technology use rights and other transfer documents, stamp duty should be paid according to regulations. "

3. Land value-added tax. Article 2 of the Detailed Rules for the Implementation of the Provisional Regulations on Land Value-added Tax stipulates: "The term" transfer of state-owned land use rights, buildings on the ground and their attachments and income "as mentioned in Article 2 of the Regulations refers to the paid transfer of real estate by sale or other means. It does not include the transfer of real estate without compensation by inheritance or gift. " Therefore, there is no need to levy land value-added tax for the free transfer of real estate between administrative institutions.