Land transfer fee refers to the total land transfer price charged by land management departments of governments at all levels to land users according to regulations (referring to the total land transfer transaction), or the renewal land transfer price paid by land users to land management departments at the expiration of land use.
Or land users who originally obtained the land use right through administrative allocation, transferred, leased, mortgaged, invested in shares at a fixed price, and paid the land transfer fee according to regulations. In the first half of 20 18, local governments received 2,694,654.38 billion yuan of land transfer fees, up 43% year-on-year.
Calculation method
1. If the actual transaction price is not lower than the average standard of the benchmark land price of this level, the transfer fee shall be calculated according to the standard of not lower 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.
Two, the transfer of land use rights transfer procedures, calculated at 40% of the average standard 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 appraisal institution to make an appraisal, and calculate the land transfer fee according to 40% of the appraisal 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%.
Extended data:
Available range
Including land transfer business fees, payment of paid land use fees for new construction land, provision of state-owned land income funds, urban low-rent housing security fees, payment of resettlement fees for employees of bankrupt or restructured state-owned enterprises, etc. The use of land transfer income should ensure the full payment of land acquisition and demolition compensation fees and social security subsidies for landless farmers.
Maintain the original living standards of land-expropriated farmers, grant subsidies, incorporate the social security expenses of land-expropriated farmers into the compensation and resettlement expenses for land acquisition in strict accordance with relevant regulations, and effectively protect the legitimate interests of land-expropriated farmers and residents who have been demolished. The use of land transfer income should focus on the construction of new countryside and gradually increase the proportion of agricultural land development and rural infrastructure construction.
Rural infrastructure construction funds should be mainly used for rural infrastructure construction projects such as drinking water, biogas, roads, environment, health, education and culture, gradually improve farmers' production and living conditions and living environment, and strive to improve farmers' quality of life and level. In the early stage of land development, we should actively introduce market mechanism and strictly control expenditure.
Efforts will be made to reduce development costs by selecting evaluation, demolition, engineering construction and supervision units through government procurement bidding. Urban construction expenditure and other expenditures should be strictly implemented in accordance with the approved budget. The preparation of government procurement budget should be strictly in accordance with the relevant provisions of government procurement.
In order to strengthen land regulation and control, the financial department will set aside a certain proportion of the land transfer income turned over to the local treasury for the establishment of state-owned land income funds and conduct separate accounting. The specific proportion shall be determined by the people's governments of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and reported to the Ministry of Finance and the Ministry of Land and Resources for the record. The state-owned land revenue fund is mainly used for land acquisition and reserve.
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