Legal analysis: the income from land use right transfer, that is, the "land use right transfer fee", is the compensation that the government transfers the land use right to land users and collects from the transferee all the money or other goods and rights that the government gave up for several years. From May 2, 20021year, all the income from the transfer of state-owned land use rights collected by the natural resources department will be transferred to the tax department for collection.

Legal basis: Article 14 of the Law of the People's Republic of China on the Administration of Land and Land shall be settled by the parties concerned through consultation; If negotiation fails, it shall be handled by the people's government.

Disputes between units shall be handled by the people's governments at or above the county level; Disputes between individuals or between individuals and units shall be handled by people's governments at the township level or above the county level.

If a party refuses to accept the decision of the relevant people's government, he may bring a suit in a people's court within 30 days from the date of receiving the notice of the decision.

Before the dispute over land ownership and use right is settled, neither party may change the status quo of land use.