1. No transfer fee is required. If the school belongs to a public welfare unit and the land for building the school is allocated by the government and belongs to public welfare land, then there is no need to pay the land transfer fee;
You need to pay the transfer fee. If the school is private or not land allocated by the government, but a non-public school acquired by individuals through acquisition and other paid ways, then it is necessary to pay the transfer fee before the school can be built.
Calculation method of land transfer fee:
1. If the actual transaction price is not lower than the average standard of the benchmark land price at 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, the transfer of the allocated land use rights to go through the transfer procedures, calculated at 40% of the average standard of the 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 calculate the land transfer fee according to 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%.
Legal basis: Article 54 of the Land Administration Law of the People's Republic of China.
The use of state-owned land by the construction unit shall be obtained by means of paid use such as transfer; However, the following construction land, approved by the people's governments at or above the county level according to law, can be obtained by allocation:
(a) land for state organs and military use;
(two) urban infrastructure and public welfare land;
(3) Land for energy, transportation, water conservancy and other infrastructure supported by the state;
(four) other land as prescribed by laws and administrative regulations;
Article 55
Construction units that have obtained the right to use state-owned land by means of transfer and other paid use can use the land only after paying other fees such as land use fee and land use right transfer fee in accordance with the standards and measures stipulated by the State Council. From the date of implementation of this law, 30% of the paid land use fees for new construction land will be turned over to the central finance, and 70% will be left to the relevant local people's governments. The specific measures for the administration of use shall be formulated by the finance department of the State Council in conjunction with relevant departments and submitted to the State Council for approval.