Question 2: What is the land cost of real estate development? According to Article 27 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Measures for Handling Enterprise Income Tax of Real Estate Development Business (Guo Shui Fa [2009] No.31), the tax cost of products developed by real estate enterprises is as follows:
(1) Land acquisition fee and demolition compensation fee. Refers to all kinds of expenses incurred to obtain the right to use development land (or development right), mainly including land purchase price or transfer fee, municipal supporting fee, deed tax, cultivated land occupation tax, land use fee, land idle fee, land price and related taxes paid for land change and over-area, demolition compensation fee, resettlement and relocation fee, resettlement housing construction fee, young crops compensation fee, dangerous house compensation fee, etc.
(2) The upfront cost of the project. Refers to the prophase expenses of hydrogeological investigation, surveying and mapping, planning, design, feasibility study, prophase preparation and site leveling in the prophase of project development.
(3) Construction and installation engineering costs. Refers to the construction and installation costs incurred in the development process of development projects. It mainly includes the construction cost of development projects and the installation cost of development projects.
(4) Infrastructure construction fee. Refers to all kinds of infrastructure expenditures in the development process of development projects, mainly including road, water supply, power supply, gas supply, sewage, flood discharge, communication, lighting and other community pipe network engineering fees and environmental sanitation, landscaping and other garden environmental engineering fees.
(5) Public facilities expenses: refers to public facilities expenses that are independent and not for profit, owned by all owners, or donated to local public utilities free of charge.
(6) Development cost. Refers to the costs incurred by enterprises for directly organizing and managing development projects, which cannot be attributed to specific cost objects. It mainly includes the salary of managers, employee welfare expenses, depreciation expenses, repair expenses, office expenses, utilities, labor protection expenses, project management fees, amortization of swing space, and construction expenses of project marketing facilities.
According to the above regulations, the land cost of real estate development mainly includes (1) land acquisition fee and demolition compensation fee. Refers to all kinds of expenses incurred to obtain the right to use development land (or development right), mainly including land purchase price or transfer fee, municipal supporting fee, deed tax, cultivated land occupation tax, land use fee, land idle fee, land price and related taxes paid for land change and over-area, demolition compensation fee, resettlement and relocation fee, resettlement housing construction fee, young crops compensation fee, dangerous house compensation fee, etc.
Question 3: What expenses are included in the upfront cost of the project? They refer to the planning, design, feasibility study, hydrogeological investigation, surveying and mapping, site leveling and other expenses before land and housing development.
Question 4: What are the main costs of land transfer fees? The land transfer fee includes the following items: 1, compensation for land acquisition and demolition, mainly including land compensation, young crops compensation, ground attachments compensation, compensation for recovery and acquisition of state-owned land, and compensation for demolition. 2. Examination and approval fees, mainly including paid land use fees for new construction land, flood control and security funds, land acquisition management fees, cultivated land reclamation fees, cultivated land occupation taxes, forest vegetation fees, land transaction fees, etc. ; 3. Other expenses.
In addition to paying the land cost, the land transfer fee also needs to set aside special funds. At present, the special funds to be extracted from the land transfer fee in our city are: 1, social security funds, and the standard is 8% of the transaction price; 2, agricultural land development funds, the standard is 4700 yuan/mu; 3, low-rent housing funds, the standard for land revenue 10%. 4, education funds, the standard is10% of land revenue; 5, farmland water conservancy construction fund, the standard for land revenue10%; 6, the state-owned land revenue fund, the standard is 5% of land revenue; 7, farmland infrastructure construction funds, the standard is 3% of land revenue; 8, farmers training fund, the standard is 1000 yuan/mu; 9. Department operating expenses, the standard is land revenue and new land acquisition funds, and the standard is 1000 yuan/mu.
After delisting, it is also necessary to pay the land price, transaction service fee, deed tax, registration fee, certificate fee and related fees (measurement fee and evaluation fee) agreed in the transfer document.
Question 5: What kind of land owned by rural collectives is included in the land requisition fee, and compensation must be made according to regulations. Compensation and resettlement fees for land acquisition include land compensation fees, resettlement subsidies, ground attachments and young crops compensation fees.
Eighth land compensation standards are determined according to the different types of land requisitioned and the corresponding multiples of the average annual output value of cultivated land in the first three years. The average annual output value of cultivated land in the first three years is per mu 1600 yuan.
Ninth expropriation of land, land compensation fees should be paid according to the following standards:
(1) Requisition of cultivated land (including land originally converted to other uses through agricultural industrial structure adjustment), per mu 1.6 million yuan;
(two) the expropriation of other agricultural land, per mu 12800 yuan;
(three) the use of collective construction land, per mu 16000 yuan;
(four) the expropriation of unused land, 8000 yuan per mu;
Tenth expropriation of land, according to the following standards to pay resettlement subsidies:
(1) Expropriation of agricultural land shall be calculated according to the number of agricultural population to be resettled by the land-expropriated unit, and the resettlement subsidy for each agricultural population to be resettled by the land-expropriated unit shall be 17000 yuan, and the number of agricultural population to be resettled by the land-expropriated unit shall be calculated according to the number of agricultural land divided by the average number of registered agricultural land occupied by each rural collective economic organization before land expropriation;
(two) the expropriation of rural collective non-agricultural construction land does not pay resettlement subsidies, and it needs to be rebuilt easily according to the standard of reconstruction land.
Eleventh expropriation of land, according to the following standards to pay young crops:
(1) 800 yuan per mu of cultivated land;
(II) Young crop compensation fees for fish ponds, bamboo gardens, woodlands, mulberry tea, orchards, nurseries and other lands shall be determined through consultation between the land acquisition unit and the above-ground property owner; If negotiation fails, the compensation standard shall be determined after evaluation by Jintan Price Certification Center.
Twelfth expropriation of land, involving housing demolition and resettlement and other compensation measures attached to the ground, shall be formulated separately by the Municipal People's Bureau.
Since the date of land acquisition investigation, the attachments that are raided and planted within the scope of land acquisition will not be compensated. Compensation fees for various attachments shall be paid according to the ownership of property rights. If the property right is unknown, the Municipal Bureau of Land and Resources will solve the management, and no unit or individual may be an impostor.
Article 13 After the land requisition compensation and resettlement scheme is approved, the Municipal Bureau of Land and Resources will take 80% of the land compensation fee and all the resettlement subsidies as the basic living guarantee funds for the landless farmers, and the rest of the land compensation fee will be paid to the rural collective economic organizations, and the compensation fee for the ground attachments and young crops will be paid to the owners of the ground attachments and young crops.
The land acquisition compensation fee shall be paid in full within three months from the date of approval of the land acquisition compensation and resettlement plan. After the land acquisition compensation and resettlement fees are in place, the Municipal Bureau of Land and Resources shall make a timely announcement at the location of the rural collective economic organization where the land is expropriated.
Land acquisition compensation is not in place, rural collective economic organizations and their members have the right to refuse to pay land compensation fees; Land acquisition compensation put in place, the expropriation of rural collective economic organizations and their members shall not delay the delivery of land.
Article 14 The part of land compensation fees paid to rural collective economic organizations shall be included in the management of provident fund, and must be used for collective economic organizations to develop production and public welfare undertakings, and to solve the living problems of landless farmers left over from history, and shall not be used for other purposes. If the rural collective economic organization is revoked, all the land compensation fees shall be used for the basic living security of the members of the collective economic organization.
Question 6: What does the land cost include? Generally, there are two parts, as follows: 1, land acquisition fee. There are three situations: 1) When rural collective land is requisitioned, the land acquisition fee is the land acquisition fee. 2) The land requisition fee for urban state-owned land is calculated according to the relocation and resettlement fee; Demolition and resettlement fees mainly include compensation fees for demolition of houses and structures, resettlement subsidies and related taxes and fees. 3) When obtaining the land use right from the market, the land acquisition fee is the acquisition price of the land use right. 2. Land development fee. There are three kinds of land development fees: 1) infrastructure supporting fees. 2) Supporting fees for public welfare undertakings. 3) Supporting fees for community development.
Question 7: What are the paid land use fees for new construction land 1? Before using the land, it is necessary to submit for approval the conversion of agricultural land into construction land, and the new construction land is subject to paid land use fees. The scope of payment is the newly-added construction land (agricultural land and unused land) in batches in cities within the planning area, and the land selected independently outside the urban planning area.
2 new construction land use fees paid to the province and country where the land is located. But generally speaking, when the local authorities apply for approval of new construction land, the provincial or national authorities will submit it first. Land is returned to users, and there will be a lot of paid land use fees for new construction land. In some places, this fee is included in the land transfer price, and the allocated land seems to be paid.
Question 8: What expenses does the total project cost include? Direct costs, indirect costs, profits and taxes.
Direct costs include direct engineering costs (labor costs, materials costs, construction machinery use fees) and measures costs (environmental protection costs, civilized construction measures costs, safety construction costs, temporary facilities costs, night construction costs, secondary handling costs, large-scale mechanical equipment entry and installation costs, concrete formwork and support costs, scaffolding costs, completed works and equipment protection costs, construction drainage and precipitation costs).
Indirect expenses include fees (project sewage charges, project quota determination fees, social security fees, housing accumulation fund, and accidental injury insurance for dangerous operations) and enterprise management fees (salary of managers, office expenses, travel expenses and transportation expenses, use fees of fixed assets, use fees of tools and instruments, labor insurance fees, trade union funds, employee education funds, property insurance fees, financial expenses, taxes and others).
Question 9: What are the land acquisition costs? According to Article 47 of the Land Administration Law of the People's Republic of China, land expropriation compensation includes land compensation fee, resettlement subsidy and compensation fee for ground attachments and young crops. Requisition of vegetable fields in the suburbs of cities, land units shall pay the new vegetable field development and construction fund in accordance with the relevant provisions of the state.
The State Department for the Protection of Cultivated Land replied: Land reclamation fee, new vegetable field development and construction fund, farmland occupation tax, land acquisition management fee and other expenses can be included in the land acquisition cost.
Question 10: What fees are included in the land transfer fee? Land transfer fee refers to the total land transfer price (referring to the total land transfer transaction amount) charged by the land management departments at all levels, or the renewal land transfer price paid by the land users to the land management departments at the expiration of the land use period, or the land users who originally obtained the land use right through administrative allocation transfer, transfer, lease, mortgage, share, and paid investment in the land use right.
Land transfer fee is not a simple land price. Residential projects adopt the method of bidding, auction and hanging, which can be priced through the market, and the land transfer fee is the land price. However, for affordable housing, low-rent housing, supporting housing and other projects, as well as industrial projects such as development parks, they often do not rely on complete market regulation, and land transfer fees are tax-based and belong to pricing.