In online judicial auctions, you can encounter land use rights that are allocated. So what are the taxes and fees in this regard are collected according to what standards?
First: When land is allocated to build a house, the land transfer fee should be paid during transfer. There are two types of payment standards: one is a government document, and the other is an evaluation. The land management department will handle the land use procedures and charge the fees and issue an land use certificate . I have never heard of it directly charged 1% of the housing price by the housing management department. If the land department has not changed the land certificate , of course, the land supply nature of the original land will still be retained. In fact, general allocated land cannot be directly re-issued, and the government needs to re-list and transfer the land use rights.
Second: The difference between the transfer contract of land use rights and the transfer contract: the transfer contract is the state as the land owner to transfer the construction land use rights to the land user within a certain period of time, and the land user shall pay the transfer fee to the state, and the land user obtains the land use rights. It is one of the ways to obtain the right to use. The transfer contract is for the land user to transfer the right of use to other people. The premise is that the land user has obtained the land use right.
Third: Land Use Right Transfer Contract What is the difference between and Land Use Right Transfer Contract Simply put: Land Use Right Transfer is a first-level land market. This market is monopolized by the state, and the government can only sell the land use rights for a certain period of time to the land user. There is only one seller in this market, which is the country. The land use rights obtained in this way are all the maximum use period, such as 70 years of residential use, 50 years of industrial and comprehensive use periods. The transfer of land use rights is a secondary land market. This refers to the act of a person or unit who has obtained the land use rights to resell the land to other people. In layman's terms, it is a land speculation behavior, and there are many sellers in this market. The use period of land use rights obtained in this way is the remaining period, which is the maximum period of the land deducted from the use period.
Fourth: The land use certificate is a legal certificate for your use of the land, but not a proof of the right to use.
Fifth: What is the meaning of land transfer and land transfer, and what is the difference between the two?
When the land is state-owned, the state transfers the land use right to the land user within a certain period of time, and the land user shall pay a certain amount of land transfer fee in one lump sum or in part. The subject of the transfer is not limited to the state. It is OK as long as it is the owner or the user. It can be free or paid. As long as the parties reach a collegial agreement, it is OK without violating the relevant provisions of the law.
Sixth: Obtain the state-owned land use right through transfer or allocation. If transferred, what taxes and fees do both parties need to pay?
Transfer party:
1. Pay the land transfer fee (when obtained through allocation).
2. Pay business tax: tax rate 5%
3. Pay urban construction tax and education surcharge : 10% of business tax
4, land value-added tax : 30%-60% level 4 super rate progressive tax rate is applicable according to the size of value-added .
5. Stamp duty: property transfer letter 5/10,000 of the amount stated in .
Transferee:
1, Deed tax: 3%-5%, depending on local regulations. (There may be new standards)
2. Stamp duty: 5% of the amount stated in the transfer of property rights is cited.
Seventh: Does an enterprise sell the houses built on the original allocated land to employees. If the land certificate is changed, do I need to pay transfer fees or income fees and other fees?
Land use tax is collected by the local tax bureau. The land used to be allocated to enterprises for building houses for sale to employees was generally carried out for housing reform 2,000 years ago (there should be no such road now), and the land certificate is generally written by the unit. If you want to register for division, the land department needs to carry out this business (it has not been done in many places yet), and the land transfer fee must be paid.
8: What taxes are paid for transferring state-owned land use rights, and what taxes are required for natural person shareholders to transfer equity ?
1. Business tax and surcharges (transferor):
1. Pay 5% business tax based on the difference between the transfer price and the purchase price.
2. Pay 7% urban construction tax and 3% education surcharge according to the business tax paid.
2. Stamp duty and deed tax (both parties):
1. Pay 0.05% stamp duty according to the amount contained in the property transfer letter (contract).
2. Pay a deed tax of 3% (in some places it is 5%) according to the transaction price (contract).
3. Land value-added tax (transferor):
1. The land value-added tax will be paid according to the amount of the project deduction stipulated in the income obtained.
2. Specify deduction items: the amount paid for obtaining the land use right; the cost and expenses of developing the land; taxes related to the transfer of real estate, etc.
3. Four levels of tax rate determination: if the value-added amount does not exceed 50% of the deducted project amount, the tax rate is 30%; if the value-added amount exceeds 50% to 100% of the deducted project amount, the tax rate is 40%; if the value-added amount exceeds 100% to 200% of the deducted project amount, the tax rate is 50%; if the value-added amount exceeds 200% of the deducted project amount, the tax rate is 60%.
For easy calculation, it can be calculated through the quick calculation formula: land value-added tax amount = value-added tax * tax rate - deducted item amount * quick calculation deduction coefficient (0, 5%, 15%, and 35% correspond to 30%, 40%, 50%, and 60% tax rates respectively).
Ninth: The difference between the transfer contract of land use rights and the transfer contract
The transfer contract is that the state transfers the construction land use rights to the land user within a certain period of time as the land owner, and the land user pays the transfer fee to the state, and the land user obtains the land use rights. It is one of the ways to obtain the right to use.
The transfer contract is for the land user to transfer the right of use to other people. The premise is that the land user has obtained the land use right.
Chapter 10: Is it legal to transfer land that has obtained the right to use to others?
Transfer of land use rights refers to the act of land users to transfer the right to use land. The transfer of land use rights includes sales, exchange and gifts. The transfer of land use rights must meet certain conditions before transfer can be made. These conditions are:
(1) must be the land use right transferred by the state before it can be transferred;
(2) In addition to the land price, the funds invested in development and construction must account for a certain percentage of the total investment amount and the land must be invested and developed and utilized in accordance with the period and conditions stipulated in the land use right transfer contract;
(3) The transfer of land use right should be signed;
(4) The transfer of land use right must be registered for transfer.
The legal characteristics of the transfer of land use rights are:
(1) When the land use rights are transferred, the rights and obligations stipulated in the land use rights transfer contract and stated in each registration document are transferred accordingly.
(2) If the transfer price of land use rights is significantly lower than the market price, the municipal and county people's governments have the right of first refusal; when the market price of land use rights rises unreasonably, the municipal and county people's governments may take necessary measures.
(3) When the land use right is transferred, the ownership of the buildings on the ground and other attachments shall be transferred accordingly, and the transfer registration procedures shall be handled in accordance with the regulations.
