1. What does the land use fee include?
(1) Paid use fee for new construction land: per square meter 14 yuan;
(2) Land management fee: RMB per square meter for land use; Requisition of land shall not exceed 3% of the total land requisition;
(3) Land leasing: according to different situations, land leasing fees of not less than 20%, 40% and 80% of the appraised land price shall be charged respectively;
(4) Reclamation fee for cultivated land: it is charged at10-12 times of the average annual output value of the previous three years (per mu10000-12000 yuan); Those occupying general cultivated land will be charged 8-10 times of the average output value in the previous three years (8000-10000 yuan per mu). According to Article 31 of the Land Management Law and the Implementation of Shandong Province
Article 16 of the Measures stipulates;
(5) Land registration fee: less than 1000 square meters 100 yuan, and 40 yuan will be added for every 500 square meters;
(6) Cost of land use certificate: 20 yuan for each hardcover and 10 yuan for each paperback;
(7) Land rent: the allocated land shall be charged at-yuan per square meter according to the nature and grade of the land; Lease of allocated land use rights shall be charged at the standard of15-25% of the lease contract amount according to the nature of land use; If the land is transferred for change of use, the rent shall be charged according to the difference between the net income of the land actually used. According to the Land Management Law and the Measures for Lease of State-owned Land in Shandong Province.
Second, the land use fee sharing content
(1) Calculate the share of land cost according to the proportion of the occupied area of each building in the total occupied area of the project: the share of land cost of each transferable building = the occupied area of each transferable building ÷ the total occupied area of the transferable building × the total land cost.
(two) for the same building containing different types of real estate, it should first determine the total land cost of the building, and then share the land cost according to the proportion of a certain type of real estate construction area in the building to the total construction area of the building:
1, land cost to be shared by ordinary houses = (construction area of ordinary houses in each transferable building ÷ saleable construction area of each building × land cost to be shared by each building)
2. Land cost to be shared by non-ordinary houses = (construction area of each real estate non-ordinary house ÷ saleable construction area of each real estate × land cost to be shared by each real estate)
3. Land cost to be shared by other types of projects = (construction area of other types of projects in each real estate ÷ saleable construction area of each real estate × land cost to be shared by each real estate)
(3) The total floor area is the sum of the floor area of buildings on the transferable ground, excluding the floor area of public facilities such as roads and greening. For different types of real estate with independent land occupation, the land cost is first calculated and apportioned according to the proportion of the area occupied by transferable buildings to the total area occupied by transferable buildings; If the same building contains different types of real estate, the allocation shall be calculated according to the construction area of each type of real estate. For the apportionment of the land cost of the podium, if the podium and the main building are based on the same foundation (that is, the foundation has a bearing role on both the podium and the main building), the podium and the main building should be calculated as the same building; If the podium and the main building have their own independent foundations, they should be calculated and apportioned as independent buildings.
The land use fee includes many aspects. This fee is huge, so it needs to be shared by many people. In addition to residential use, there are also industrial and commercial use and other aspects. The land cost in each aspect is different, which means that the proportion of sharing will not be the same. The above formula can also be used for reference if necessary.