What taxes need to be paid for land transfer, and what fees need to be paid for land transfer

The land cannot be bought and sold by oneself. The transfer of state-owned land use rights and property rights must go through the procedures of bidding, auction and listing.

Taxes and fees to be paid for land transfer:

1. Business tax: It is a tax levied on the business income obtained from the transfer of intangible assets or the sale of immovable property within the territory of China. Tax basis:

It is the full price and off-price expenses charged by the taxpayer to the other party. Among them, the transfer of land use rights shall be taxed according to the sub-heading of "transfer of land use rights" in the tax item of "transfer of intangible assets".

2. Land Appreciation Tax: It is a tax levied on units and individuals who transfer the right to use state-owned land, buildings on the ground and their attachments and obtain income. It adopts a four-level progressive tax rate for excess rates, and the LAT payable = land appreciation amount Applicable tax rate Quick deduction Quick deduction rate.

3. Urban real estate tax and land use fees for foreign-funded enterprises: Urban real estate tax is a tax levied on foreign-invested enterprises, foreign enterprises, foreign individuals, Hong Kong, Macao and Taiwan compatriots who have property rights according to the original value of real estate. The urban real estate tax is calculated according to the original value of the property, and the tax rate is.

4. Stamp duty: It is a kind of voucher tax with the nature of an act levied on the various certificates listed in the Provisional Regulations on Stamp Duty in the course of economic activities and economic exchanges. There are two types of tax types: ad valorem taxation and volume taxation.

Tax payable = taxable amount Tax rate, tax payable = number of vouchers Unit tax amount.

In general, only the first payment is required.

1. 4. Taxes and fees.

The fees to be paid for the transfer of land are as follows:

1. Business tax and surcharge (transferor), 5% business tax shall be paid according to the difference between the transfer price and the purchase price; 7% urban construction tax and 3% education surcharge according to the business tax paid;

2. Stamp duty and deed tax (both parties), stamp duty paid according to the amount contained in the property right transfer document (contract); Pay 3% deed tax (5% in some places) according to the transaction** (contract);

3. The LAT (transferor) shall pay the LAT according to the value-added amount of the income obtained after deducting the amount of the project deducted according to the regulations; stipulate the deduction items and the amount paid for obtaining the land use right; the cost and expense of developing the land; Taxes related to the transfer of real estate, etc.

Law of the People's Republic of China on the Management of Urban Real Estate

Article 63.

The owner of the land may transfer the land for use by units or individuals through transfer, lease or other means, and shall sign a written contract indicating the land boundary, area, construction period, use period, land use, land use, planning conditions and other rights and obligations of both parties.

The transfer or lease of collective business construction land provided for in the preceding paragraph shall be subject to the consent of more than two-thirds of the members of the villagers' meeting or more than two-thirds of the villagers' representatives who are members of the collective economic organization.

The right to use land for collective management construction acquired through transfer or other means may be transferred, exchanged, contributed, donated or mortgaged, except as otherwise provided by laws and administrative regulations or otherwise agreed in a written contract signed by the land owner or land use right holder.

The leasing of collective construction land, the transfer of the right to use collective construction land and its maximum term, transfer, exchange, capital contribution, gift, mortgage, etc., shall be carried out with reference to the state-owned construction land for the same purpose. The specific measures are formulated by ***.

The transfer of land use rights is subject to value-added tax, deed tax and land appreciation tax, the specific contents are as follows:

1. The value-added tax rate for the transfer of land use rights is 9%. The object of deed tax is the transfer of land and house ownership within the territory. Transfer of land use rights (excluding the transfer of rural collective land contracting and management rights):

The assignee shall pay the deed tax (prudently not to reduce the deed tax due to the reduction of the land transfer fee). Calculation of the tax payable of the deed tax: the tax payable = the tax rate based on the multiplication rate of the deed tax, which is a proportional tax rate of 3% to 5%.

2. The taxpayers of LAT are the units and individuals that transfer the use rights of state-owned land, buildings on the ground and their attachments and obtain income. The calculation method of LAT payable is to determine the total amount of income excluding VAT, determine the amount of deductions, calculate the value-added amount, and calculate the value-added rate. Value-added rate = value-added amount The amount of the deductible item multiplied by 100% determines the applicable tax rate and quick deduction coefficient according to the value-added rate, and calculates the tax payable.

Tax payable = value-added amount multiplied by applicable tax rate The amount of deductible items multiplied by the deduction coefficient is calculated quickly. The transfer of land use rights refers to the act of re-transferring land use rights by land users, including **, exchange and donation. Where land is not invested in the development or utilization of land in accordance with the time limit and conditions stipulated in the land use right transfer contract, the land use right shall not be transferred.

Legal basisArticle 54 of the Law of the People's Republic of China on the Administration of Urban Real Estate.

For the lease of Fangshenxiao Town House, the lessor and the lessee shall sign a written lease contract, stipulating the terms of the lease term, lease purpose, lease **, repair responsibility, etc., as well as other rights and obligations of both parties, and register with the real estate management department for the record.

Article 55.

The leasing of residential and recreational houses shall be subject to the leasing policies stipulated by the state and the people of the city where the house is located. If the premises are rented for production or business activities, the lease and other lease terms shall be negotiated and negotiated by both parties.

Article 56.

For the purpose of making profits, if the owner of a house rents out a house built on state-owned land for which he has obtained the right to use it by way of allocation, he shall hand over the land income included in the rent to the state. The specific measures are stipulated by ***.

1. Deletion, business tax and additional transferor): pay 5% business tax according to the difference between the transfer price and the purchase price. A 7% urban construction tax and a 3% surcharge on education fees are paid according to the business tax paid.

2. Stamp duty and deed tax): the amount of the contract for the transfer of property rights). Pay 3% deed tax (5% in some places) according to the transaction** (contract);

3. The LAT (transferor) shall pay the LAT according to the value-added amount of the income obtained after deducting the amount of the project deducted according to the regulations; Deductible items: the amount paid for obtaining land use rights; the cost and expense of developing the land; Taxes related to the transfer of real estate, etc.

4. The tax rate is determined in four levels: the part of the value-added amount that does not exceed 50% of the amount of the deducted item is taxed at 30%; If the value-added amount exceeds 50% to 100% of the amount of the deductible item, the tax rate is 40%; If the value-added amount exceeds 100% to 200% of the amount of the deducted items, the tax rate is 50%; If the value-added amount exceeds 200% of the amount of the deductible item, the tax rate is 60%.

Buyers must do land transfer when doing real estate transactions, because the land certificate is an important proof of ownership of the house to register, so what taxes and fees do you need to pay for land transfer?

1. Business tax and surcharge (transferor), 5% business tax shall be paid according to the difference between the transfer price and the purchase price; 7% urban construction tax and 3% education surcharge according to the business tax paid;

2. Stamp duty and deed tax (both parties), stamp duty paid according to the amount contained in the property right transfer document (contract); Pay 3% deed tax (5% in some places) according to the transaction** (contract);

3. The LAT (transferor) shall pay the LAT according to the value-added amount of the income obtained after deducting the amount of the project deducted according to the regulations; stipulate the deduction items and the amount paid for obtaining the land use right; the cost and expense of developing the land; Taxes related to the transfer of real estate, etc. The tax rate is determined in four levels, and the part of the value-added amount that does not exceed 50% of the amount of the deducted item is taxed at 30%; If the value-added amount exceeds 50% to 100% of the amount of the deductible item, the tax rate is 40%; If the value-added amount exceeds 100% to 200% of the amount of the deducted items, the tax rate is 50%; If the value-added amount exceeds 200% of the amount of the deductible item, the tax rate is 60%.

What are the requirements for the transfer of land deeds

In the process of land certificate transfer, there are also requirements for the handler:

1. The applicant needs to bring the current owner's ID card, real estate certificate, deed tax and other above materials, including the original and a copy.

2. At the same time, if the original owner of the second-hand house has applied for the land certificate, it is necessary to bring the original land certificate, but if the original owner has not applied for the land certificate, he also needs to go to the archives of the real estate transaction to obtain a copy of the original owner's housing reform ** review form, and at this time, it is also necessary to collect the land transfer fee according to 1% of the taxable amount on the deed tax.

3. In addition, in addition to the land transfer fee, there are additional land certificate transfer fees to be paid, including deed tax, stamp duty 5, if you buy a house from an intermediary, you need to pay the intermediary ** fee 1%, in addition to the need for a loan, you also need to pay the bank's loan fees, including lawyer fees, evaluation fees, etc.

4. If you apply for the Tusun hand search land certificate after receiving the real estate certificate, if the land is allocated, you must pay the land transfer fee (3% of the land price determined by the local **), if the land is transferred, you do not need to pay, and the rest are sporadic fees.

A land certificate is required for the transfer of the property. Housing and land are inseparable as a whole, and when handling the real estate transfer procedures, the parties must provide ID cards, real estate certificates, land certificates, tax payment certificates and other information.

Article 38 of the Urban Real Estate Management Law The following real estate shall not be transferred: (1) Where the transferor obtains the land use right in a prudent manner, it does not meet the conditions provided for in Article 39 of this Law; (2) Where judicial or administrative organs make rulings or decide to seal up or otherwise restrict real estate rights in accordance with law; (3) Recovering the right to use land in accordance with law; (4) Co-ownership of real estate without the written consent of the other co-owners; (5) The ownership is disputed; (6) Failure to register and receive a certificate of ownership in accordance with law; (7) Other circumstances where laws or administrative regulations prohibit transfer.

In daily life, rural land transfer is a very common phenomenon. It is understood that most of the peasants have some land of their own, but due to some special reasons, they have to transfer the land to others. So, what taxes do you need to pay for the transfer of rural land?

How to calculate the land transfer tax? In fact, these two questions have plagued countless people, so let's explore the answers together!

1. What taxes need to be paid for the transfer of rural land?

1. Land transfer: stamp duty, deed tax; 2. Land transfer: urban construction tax, business tax, land value-added tax, income tax, deed tax, stamp duty.

Of course, if you want to take the land to take out a loan, you will have to pay off the loan fees required by the bank, including appraisal fees, lawyer fees, etc.

2. If the buyer and seller are the collective household registration of a village, then both parties can go to the neighborhood committee where the land is located to find the superior leader, ask what the procedures for the transfer of land use rights are, and finally go through it together.

2. How to calculate the land transfer tax?

In order to make the calculation more convenient, it can be calculated by the quick calculation formula:

LAT tax amount = value-added amount * tax rate - amount of deductible items * quick deduction coefficient.

Zero hundredths.

Five, one percent.

Ten. 5 percent and 35 percent correspond to 100 percent.

Three. Ten, one percent.

Four. Ten, one percent.

Five. 10. The tax rate of 60 per cent of 100 pies).

1. Value-added amount = taxable value - amount of deducted items.

2. The amount of deduction items = original value + original deed tax + VAT and additional tax + stamp duty of 5/10,000 + incremental amount (original value * number of years of purchase * 5%)

Original Value – The amount on the purchase invoice.

Number of years of purchase – year of transfer – year of purchase.

Summary: The above has introduced to you what taxes need to be paid for rural land transfer and how to calculate the land transfer tax, hoping to give you some small help. If you want to explore more exciting content related to rural land transfer, you can lock our ** as always, and we will definitely present more rich and interesting content for you in the future!