How much land transfer fee should be paid for 90 square meters

Legal analysis: 90 square meters need to pay a transfer fee of 40% of the appraised price of the land. The transfer fee is the transfer fee of the land use right, which 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 use right transfer money, also known as state-owned land use right transfer income, referred to as land transfer income or land transfer money, is the allocation of state-owned land use rights in the form of transfer and other ways to obtain all the land price, including the transferee to pay land requisition and demolition compensation costs, land pre-development costs and land transfer income.

Legal basis: "Land Management Law of the People's Republic of China" Article 55 The construction unit that obtains the right to use State-owned land by way of transfer and other paid use shall pay the land use fee and other paid fees for the transfer of land use rights in accordance with the standards and methods stipulated in the law.

From the date of implementation of this law, 30 percent of the land use fees for new construction land shall be handed over to the treasury, and 70 percent shall be reserved for the people of the relevant localities. The specific use of management measures by the financial department in conjunction with the relevant departments to formulate, and submitted for approval.

Taking a 90-square-meter house with a total price of 600,000 yuan, a property right of two years, and the first ordinary house, for example, the transfer of ownership is about 16,162 yuan.

Among them, the deed tax is 9,000, the business tax is exempted, the individual income tax is 6,000, the stamp duty is 300, the measurement fee is 122 yuan, the handling fee is 504, and the registration and certificate fee is 200.

First of all, you need to pay the deed tax, this part of the cost is paid by the buyer, if the first house under the name, the construction area is less than 90, according to the total price.

In the case of 90 square meters and above, but less than 140 square meters, it shall be calculated according to it.

If the deed tax exceeds 140 square meters or is a second purchase, the deed tax will be charged according to the total price.

The property rights of affordable housing are not the same as the property rights of commercial housing, which can be bought and sold freely, while affordable housing generally takes 5 years and can only be listed and traded after paying the land transfer fee. Moreover, in places like Jiangxi Province and other places, affordable housing cannot be listed and traded, and if it is to be sold, it can only be repurchased by **.

The calculation method of the transfer fee of 90 square meters is divided into four situations, namely:

1. If there is an actual transaction price, and it is not lower than the average standard of the benchmark land price of the level, the transfer fee shall be calculated according to the standard of not less than 40% of the transaction price, and if the transaction price is lower than the average standard of the benchmark land price, it shall be calculated according to 40% of the average standard of the standard land price.

2. When the transfer of the allocated land use right is re-transferred, it shall be calculated at 40% of the average standard of the benchmark land price.

3. If the transferee of the land use right has any objections, the transferee shall entrust a qualified land appraisal agency to conduct an appraisal and calculate the land transfer fee according to 40% of the appraisal price.

4. The maximum proportion of the cost of the allocated land use right shall not be higher than 60% of the land, and when the transfer fee is calculated by the allocation of land use right, the cost must be calculated as market land, and then the land transfer fee shall be calculated according to the standard of not less than 40%.

Land Management Law of the People's Republic of China

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

The State may, for the sake of the public interest, expropriate or expropriate land 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 allocate the right to use state-owned land within the scope prescribed by law. Article 74: Where land is bought or sold or illegally transferred in other forms, the competent departments for natural resources of the people's ** at or above the county level shall confiscate the illegal gains; For those who change agricultural land into construction land without authorization in violation of the overall land use plan, the newly built buildings and other facilities on the illegally transferred land shall be demolished within a time limit and the original state of the land shall be restored, and the newly built buildings and other facilities on the illegally transferred land shall be confiscated if they conform to the overall land use plan; Fines may be imposed in combination; The directly responsible managers and other directly responsible personnel are to be given sanctions in accordance with law; where a crime is constituted, criminal responsibility is pursued in accordance with law.