What are the procedures for leasing personal land to individuals?

Article 32 of the Rural Land Contract Law stipulates that: "The right to contract and operate land obtained through household contracting may be transferred by subcontracting, leasing, swapping, transferring or other means in accordance with the law. "Article 49 provides:

Where rural land is contracted through bidding, auction, public consultation, etc., and certificates such as land contracting and management rights certificates or forest rights certificates are obtained through registration in accordance with law, the land contracting and management rights may be transferred, leased, shared, mortgaged, or transferred in other ways in accordance with law. ”

Article 37 of the Rural Land Contract Law stipulates that the right to contract and operate land shall be transferred by subcontracting, leasing, swapping, transferring or other means, and both parties shall sign a written contract. Where the transfer is adopted, the consent of the contract issuing party shall be obtained; Where subcontracting, leasing, swapping, or other methods of circulation are employed, it shall be reported to the contract-issuing party for the record.

The contract for the transfer of land contracting and management rights generally includes the following clauses:

1) The names and addresses of both parties;

2) the name, location, area, and quality grade of the land in circulation;

3) the duration and start and end dates of the circulation;

4) the use of the land to be transferred;

5) the rights and obligations of the parties;

6) Circulation price and payment method;

7) Liability for breach of contract.

First of all, to clarify that there are only two forms of land in our country, state-owned land and collectively-owned land, and there is no individual land.

Clear the above content, we can continue to discuss, thank you, absolutely original, hope to support, if there are follow-up questions, I will continue to answer.

Legal analysis: Land leasing should bring state-owned land use certificates, lease contracts and other relevant materials, take the initiative to go to the local tax authorities to handle tax declarations, and pay value-added tax, real estate tax, education surcharge, stamp duty, individual income tax, etc. in accordance with the regulations.

1. Value-added tax: levied at a rate of 5% on lease income excluding tax;

2. Urban construction tax: 7% of the business tax amount;

3. Education surcharge: The business tax is levied at a rate of 3% (some places also levy a local education surcharge, which varies from place to place, and the levy rate is 1% and some.) ）

4. Stamp duty: appliqué according to one-thousandth of lease income;

5. Real estate tax: 12% of the rental income is levied.

Legal basis: Article 703 of the Civil Code of the People's Republic of China A lease contract is a contract in which the lessor delivers the leased property to the lessee for use and income, and the lessee pays the rent.

Article 63 of the Land Management Law The right to use land owned by peasant collectives shall not be assigned, transferred or leased for non-agricultural construction; However, enterprises that conform to the overall land use plan and acquire construction land in accordance with the law, except for those whose land use rights are transferred in accordance with the law due to bankruptcy, merger, or other circumstances. 81st unauthorized use of land owned by farmers collectively to cast, transfer or lease for non-agricultural construction seepage zone, by the people's land administrative departments at or above the county level shall be ordered to rectify within a time limit, confiscate illegal gains, and impose a fine.

Yes, but certain conditions need to be met.

The conditions under which the land use right can be leased are: the land obtained by way of transfer and payment of land transfer fee must be transferred through the legal transfer procedure. However, the allocated state-owned land is not allowed to be transferred or leased at will.

Property tax and land use tax are not for lessors.

1. The taxpayer of real estate tax and land use tax is the owner or user of the house and land. In other words, for the operation of the leased factory building, the real estate tax and land use tax are paid by the lessor.

2. The lessee has no tax liability, but when the taxpayer fails to fulfill its tax obligations, the user has the obligation to pay taxes on behalf of the taxpayer. Therefore, you should agree that the tenant will pay the tax when you sign the lease contract, and if the tenant pays the tax because the lessor has not paid the tax, you can deduct the rent. At the same time, it may be agreed that the lessor will provide an official invoice.

3. The leased factory building does not need to pay real estate tax and land use tax, and the tax is paid by the owner of the house and land. The real estate tax is paid according to the two types of self-use and lease, the self-use is calculated according to the original value of the property x 70%, and the lease is paid by the lessor according to the rent collected x 12%.

The land use tax is levied on the basis of square meters of land area, and if the collection standard is not uniform in different places, it is necessary to consult the local taxation department.

Legal basis

Land Administration Act

Article 2 The People's Republic of China implements the socialist public ownership of land, that is, ownership by the whole people and collective ownership by the working masses.

Ownership by the whole people, i.e. ownership of state-owned land is exercised by *** on behalf of the state.

No unit or individual may occupy, buy, sell, or illegally transfer land in any other form. Land use rights may be transferred in accordance with law.

For the needs of the public interest, the State may expropriate land or expropriate it in rotation in accordance with the law and provide compensation.

The State implements a system of paid use of state-owned land in accordance with the law. However, the state shall not be able to allocate the right to use state-owned land within the scope of the scope prescribed by law.