1, land transfer needs to pay: business tax; Urban construction tax, education surcharge, local education surcharge; Land value-added tax; Income tax; Stamp duty; contract tax
2. Business tax. All units and individuals that transfer land use rights are taxpayers of business tax. All the price and extra-price fees charged for the transfer of land use rights shall be calculated and paid at the tax rate of 5%. Where a unit or individual sells or transfers the purchased real estate or land use right, the turnover shall be the balance of the total income minus the original price of the real estate or land use right.
3. Urban construction tax, education surcharge and local education surcharge. The actual business tax paid for the transfer of land use rights is the tax basis. Urban construction tax rate. Taxpayers are 7% in urban areas; 5% in counties and townships; 1% is not in the above area. 3% surcharge for education and 2% surcharge for local education.
4. Land value-added tax. All units and individuals who transfer the right to use state-owned land and obtain income are taxpayers of land value-added tax, and the state, as the land owner, transfers non-state-owned land and state-owned land without collecting land value-added tax. The tax basis is the value-added amount obtained from the transfer of land use rights. The tax rate is: 30% for the part where the added value does not exceed 50% of the deduction. The tax rate is 40% for the part where the value-added amount exceeds 50% of the amount of the deducted item and does not exceed 100% of the amount of the deducted item. If the value-added exceeds 100% of the deducted project amount and does not exceed 200% of the deducted project amount, the tax rate is 50%. If the value-added exceeds 200% of the deduction, the tax rate is 60%.
5. Income tax. When an individual transfers the land use right, personal income tax is levied on the transfer income, which is 20% of the difference. When a unit transfers the land use right, the transfer income is included in the taxable income and enterprise income tax is levied.
6. Stamp duty. Land use certificate, 5 yuan per decal; Stamp duty shall be levied on the land use right transfer contract according to the property right transfer document and paid at 0.5 ‰ of the transfer amount stipulated in the contract.
7. deed tax. Units and individuals that transfer the ownership of land and houses in China are deed tax payers. The transfer of land use rights shall be paid at 3% of the transaction price; The donation and exchange of land use rights shall be paid at 3% of the amount approved by the tax authorities with reference to the market price of land use rights.
8. Land use right refers to the right of state organs, enterprises and institutions, farmers' collectives, individual citizens and foreign-invested enterprises to possess, use, benefit and dispose of state-owned land or farmers' collective land in accordance with legal procedures or agreements.