What is the land transfer fee system What is the land transfer fee

After the reform and opening up, the state implemented the system of paid use of state-owned land, which was to change the original land use mode of free allocation, and allocate land resources in a market mode through paid transfer. The land transfer fee system is a system in which the state separates the land use right from the land ownership and transfers it to the transferee, and the transferee pays the land transfer fee to obtain the land use right. Land transfer now requires that except for some special industries, it must be carried out through bidding, auction and listing.

It is untenable to say that the land transfer fee system drives housing prices. You know, 1. What is the land auctioned, it is the developer who holds up the sign, not the document that is set down, if the developer is not optimistic about the market, he will not buy it, that is, there will be a failed bid. 2. There is still a long time between getting the land and officially entering the pre-sale, in fact, many developers are taking the pre-sale money of the buyers to engage in development, such as the new house in 2009, the land should be won in 2007 or even earlier, what is the land price in 2007, and what is the house price in 2009.

What really makes housing prices high is the comprehensive factors in China, the lack of affordable housing, the lack of capital investment channels, the loopholes in the collection of value-added tax, and the acceleration of urbanization are all driving factors. ]

Article 55 of the Land Management Law "The construction unit that obtains the state-owned land use right by way of transfer and other paid use shall pay the land use fee and other paid land use fees and other fees in accordance with the standards and methods stipulated in the land use law. Article 8 of the Real Estate Management Law "The transfer of land use rights refers to the act of the state transferring the state-owned land use rights (hereinafter referred to as the land use rights) to the land users within a certain period of time, and the land users shall pay the land use right transfer fees to the state. Article 13 The transfer of land use rights may take the form of auction, bidding or agreement between the two parties.

Commercial, tourism, entertainment and luxury residential land, where conditions permit, must be auctioned and tendered; If there are no conditions and the auction or bidding method cannot be adopted, the method of agreement between the two parties may be adopted. The transfer fee for the transfer of land use rights by agreement between the two parties shall not be lower than the minimum price determined in accordance with the provisions of the state. "Interim Regulations on the Assignment and Transfer of Urban State-owned Land Use Rights" Article 8 The transfer of land use rights refers to the act of the State assigning the land use rights to the land users within a certain period of time in the capacity of the land owner, and the land users shall pay the land use right transfer fee to the State.

A contract shall be signed for the transfer of land use rights. and so on stipulate the content of the land transfer fee system. The sale and purchase of a house includes land** and buildings**, as well as other expenses and profits.

The land is high, the house price is generally high, the land is low, the house price is not necessarily low, there is a real estate sales market problem, the market recognized house price, who can shake it? ]

To answer this question, I would like to explain to you the nature of the land now. Now let's buy a house, there are two types of land for the house, one is allocation, and the other is transfer. Usually we talk about 50 years of property rights, 70 years of property rights are in the nature of transfer.

Transfer refers to the right to use a certain piece of land for a certain period of time that the developer buys from the state through bidding and other means, and a house of this nature means that the land transfer fee has been paid. In addition, there are houses with allocated land, which refers to the land provided by the state to developers for infrastructure construction free of charge. So if you pay a part of the land transfer fee, the state will convert the land of your house into a transfer.

Finally, the land transfer fee is for the allocation of land, that is, the money to be paid for the transfer of land from the nature of the allocation --- transfer].

Legal analysis: The land use right transfer fee is the compensation for the transfer of the land use right to the land user and the compensation collected from the transferee for the waiver of all the currency or other items and rights of the land use right for a certain number of years. State-owned land makes.

The transfer of the right of use, also known as the income from the transfer of state-owned land use rights, referred to as the income from land transfer or land transfer money, is the allocation of all the land price obtained by the transfer of state-owned land use rights, including the land acquisition paid by the transferee.

Demolition compensation costs, land pre-development costs and land transfer income, etc.

Legal basis: Article 341 of the Civil Code of the People's Republic of China The right to operate land with a circulation period of more than five years shall be established when the circulation contract takes effect. The parties concerned may apply to the registration authority for the registration of land operation rights; Without registration, it is not allowed to confront a bona fide third party.

China's land transfer fee payment regulations are: 1. The land transfer fee standard that should be paid for the transfer of individual housing land use rights: if it is obtained before May 19, 1990, it will be charged at 30% of the marked land price on the date of signing the transfer contract; If acquired after May 19, 1990, 60% of the marked land price on the date of signing the transfer contract shall be charged.

2. If the purchased public housing (including fund-raising for housing construction) and affordable housing are allowed to be transferred according to the regulations, they shall be charged at 10% of the marked land price on the date of signing the transfer contract. 3. The land transfer gold standard that should be paid for the transfer of demolition and resettlement housing implemented by ** uniformly: according to the first standard, 4. The land transfer gold standard for the transfer of industrial land that has obtained the right to use state-owned construction land by way of allocation:

If the socks were obtained before May 19, 1990, they will be charged at 30% of the marked land price; If acquired after May 19, 1990, 50% of the marked land price will be charged. Article 16 of the Law of the People's Republic of China on the Administration of Urban Real Estate stipulates that land users must pay the transfer fee for land use rights in accordance with the transfer contract.

Legal basisArticle 16 of the Law of the People's Republic of China on the Administration of Urban Real Estate.

The land user must pay the land use right transfer fee in accordance with the transfer contract.

Measures for the management of land transfer money: For a long time, there have been two ideas of land transfer money and local management. Among them, the opinion of the Ministry of Land and Resources is that Hongcheng has established a national land special project, and the land transfer fee will be managed by the first department.

The current reform of land transfer funds is to establish a special account for land transfer funds, abolish the special account for revenue and expenditure outside the budget, and include all the total income from land transfer into the local financial budget, and at the same time completely separate the two lines of collection and expenditure. The inclusion of local finance in the budget will increase the voice of the financial departments in land management. Experts said that the Ministry of Land and Resources will continue to play an important role in land use, overall planning, land consolidation, compensation and other issues.

Different from the Ministry of Land and Resources's idea of collecting land transfer money in a unified manner, establishing a special account, and allocating it in a unified manner, the core of the plan proposed by the Ministry of Finance at that time was to arrange the use of land transfer money by the local government, and the land transfer money management measures stipulated that the proportion of funds used for the "three rural" and social security should be included in the local financial budget to manage and supervise their use.

Due to the large volatility of land transfer income, the Ministry of Finance's plan also stipulates that 40% of the land transfer income in the current year will be included in the next year's financial budget, and stipulates that the local government shall not use it for the current revenue arrangement, and the remaining part will be at the disposal of the local government in the relevant field.

In terms of the system of land transfer management measures, the management measures have clarified the principle that it is still managed and supervised by the local government. The difference is that in the past, it was only said in general terms that the land transfer fee was the responsibility of the local government, but now it has been clarified that the top leaders of the provinces, autonomous regions and municipalities are responsible. Experts say that the practice of unifying a part of the land transfer money by ** may curb the impulse of local ** to grant land.

It is reported that the land transfer management measures of each city must extract a part of the land transfer income in the current year into the next year's financial budget, the local ** shall not be used for the current revenue arrangement, and the remaining part shall be disposed of by the local ** in the relevant fields according to the regulations. The inclusion of land transfer proceeds in the next year's budget will further increase transparency, and industry experts believe that this will help prevent local governments from "sitting on expenditures", so that local governments can shift away from the short-term benefits of making money from land, and focus on Wu Qiao's long-term benefits.

Article 1 of the Measures for the Administration of Revenue and Expenditure of Land Transfer Funds is to standardize the management of revenue and expenditure from the transfer of state-owned land use rights, in accordance with the relevant provisions of the Land Management Law, the Notice on Strengthening Land Regulation and Control (Guo Fa [2006] No. 31) and the Notice of the General Office on Regulating the Management of Revenue and Expenditure of State-owned Land Use Right Transfer (Guo Ban Fa [2006] No. 100) and other relevant provisions.

1. The concept of land transfer fee and the method of land use right transfer The land use right transfer fee is a one-time fee charged when the land is leased, that is, the use of the effective life of the land**, so it can also be called"Land price"。The permeation transfer fee includes the land development investment fee and the land use fee during the use period. The former includes land acquisition, relocation and infrastructure fees directly supporting the plot, which is a one-time compensation for development investment, and the latter is the cost of land resource use, i.e"Ground rent", which is the economic embodiment of land ownership.

If the lease is granted for 50 years, a lump sum fee covering the full life of the lease will be required. At present, there are three ways to transfer the use right of state-owned land in China: agreement, bidding, and auction.

Among these three methods, bidding and auction are open and competitive, and there is generally no phenomenon of transferring state-owned land use rights at low prices; Since the agreement transfer does not introduce a competition mechanism, there are subjective factors in who uses the land, especially the determination of the land travel transfer fee. What is the land use right transfer fee?

2. Classification of land transfer fees According to the conditions of the land lease, the land transfer fee can be divided into the following two types: one is:"Cooked ground"price, that is, offered"Seven links and one level"The transfer fee includes land use fees and development fees; Another kind of grinding spring is"Raw land"or"Raw land"price, i.e. unfinished"Seven links and one level"The transfer fee is only the part of the land that is used for compensation, and the investor needs to carry out the development of the transferred land by himself or by entrusting a development company. For example, the No. 71 plot on Beijing East Road in Shanghai, with an area of 10,000 square meters, has more than 20 units and more than 1,000 residents, and Singapore's Changli International Development Company and Shanghai Huangpu Asset Management Company obtained the right to use the land for 50 years at a gross land price of US$4.6 million and invested US$53 million.

The relocation and municipal supporting costs of the old area generally account for about 50% or 70% of the total price of cooked land.

3. Calculation method of land transfer fee The land transfer fee can be divided into two calculation methods: ground price and floor price, the ground price is the unit price per square meter of land, that is, the total amount of the transfer fee divided by the total area of land; The floor price is the land premium amortized to each square metre of floor area, i.e. the total amount of the concession fee divided by the total floor area allowed for construction under the plan. Investors often use the floor price to calculate the return on investment. Because the land price cannot reflect the level of land cost, it is comparable only when the land price is allocated to each square meter of construction area, and it is easy to estimate the investment cost and estimate the investment benefit.

It is generally believed that the land price of high-rise buildings can be apportioned, but this is not the case. Because the land transfer fee is calculated according to the construction area.

4. Payment method of land transfer fee: If it is foreign-invested or Chinese-funded enterprises develop houses for export sale, it shall be paid in foreign exchange; If a Chinese-funded enterprise develops a domestic house or a foreign-funded enterprise develops a domestic house, it can be paid in RMB. There are also in-kind payments, such as an investor getting a piece of land to pay off the land premium by building a building such as an overpass, a road, or a parking garage.

Categories: Business Banking.

Analysis: In 1992, the Ministry of Finance promulgated the "Interim Measures for the Collection and Administration of the Income from the Paid Use of State-owned Land Use Rights" and the "Interim Provisions on Several Financial Issues Concerning the Income from the Paid Use of State-owned Land Use Rights" (Cai Zong Zi No. 172).

The third major beam suspects that the state-owned land use right has a rolling hand compensation for the use of the income, including:

1 Land transfer fee.

** The land management department at all levels transfers the land use right to the land user, and collects the full price of the land transfer from the transferee according to the regulations (referring to the total transaction amount of the land transfer); The renewal land transfer price paid to the land management department by the land user when the land use period expires and needs to be renewed; Land users who originally obtained the right to use the slag imitation of the land through administrative allocation shall transfer, lease, mortgage, purchase shares and invest in the land use right for compensation, and pay the land transfer price in accordance with the regulations.

2. Land revenue (or land appreciation fee).

When the land user transfers the land use right (including the transfer together with the ground building) to a third party, the price paid to the financial department in accordance with the prescribed proportion of the transaction amount of the transferred land; When a land user leases the land use right (including leasing it together with the ground buildings) to other users, the price paid to the financial department in accordance with the prescribed proportion of the rental income obtained by the land user.