Legal analysis: a very big change is that land transfer fees are converted into taxes. Taxation is an economic obligation paid by the state as a manager to taxpayers for the state, which is mandatory, free and fixed. In the past, the land transfer fee was collected at one time by accumulating the total rent for several years, which seems to have the non-rental nature of taxation. The land transfer fee is charged by the tax department instead, so this time it is qualitative and has a clear birthright. In the past, the collection of land transfer income was flexible. For housing enterprises, the channel of delaying payment and underpaying land transfer fees is blocked. Taxes are mandatory and need to be paid on time. To some extent, the requirements for developers to acquire their own funds should be further improved, and the pre-financing ability should be further strengthened.

Legal basis: Notice of the Ministry of Finance on Relevant Issues Concerning the Transfer of State-owned Land Use Right Income, Mineral Resources Special Income, Sea Area Use Fee and Non-resident Island Use Fee to Tax Authorities.

Eighth in addition to the provisions of this notice, the four government non tax revenue collection scope, object, standard, reduction, sharing, use, management and other policies, continue to be implemented in accordance with the existing provisions.

Article 9 After signing the transfer and distribution contract with users, the natural resources department shall timely transmit the relevant information to the tax department and the financial department to ensure that the collection and management information can be enjoyed in real time. The tax department shall, jointly with the departments of finance, natural resources and the People's Bank of China, do a good job in business connection and information interconnection, and transmit detailed information such as tax payment and payment to the relevant departments of finance, natural resources and the People's Bank of China through the interconnection system to ensure that the collection and management information can be enjoyed in real time and the accounts are clear and correct. At the same time, submit the collection information to the financial department, with written explanations. Finance, land resources, taxation, people's bank and other departments at all levels should unify their thinking and understanding with the central decision-making, effectively improve their political stance, strengthen departmental cooperation and cooperation, and form a joint force of responsibility for non-tax revenue collection and management. All localities have encountered major problems in the pilot work of the transfer of collection and management responsibilities, and should report to State Taxation Administration of The People's Republic of China in a timely manner. The State Administration of Taxation shall, jointly with the Ministry of Finance, the Ministry of Natural Resources, the People's Bank and other relevant departments, study and improve the specific collection process according to the pilot situation, and guide all localities to do a good job in transfer; Difficulties involving local inter-departmental coordination should be reported to the government at the same level in time, and local governments should be asked to coordinate and solve them in time to ensure a smooth handover.