"Business tax is not levied on the acts of land owners transferring land use rights and land users returning land use rights to land owners."

The state sells the land use right to farmers or farmers return the land to the state, and no business tax is levied. The following documents also have the same meaning; Moreover, this sentence did not mention personal income tax.

Now answer the question.

There are three parts of the tax for issuing land rent invoices: one is business tax 5%, the other is personal income tax 20%, and the third is farmland occupation tax (agricultural production is not paid), so the minimum tax burden is 25%. However, individuals have preferential rates for renting land and houses in various places, which is also called comprehensive expropriation, such as 5%- 12% in Beijing.

Therefore, it is best to consult the local local tax bureau if you want to open it, because this is the responsibility of the local tax bureau.