Legal analysis: deed tax should be levied on urban infrastructure supporting fees, and all kinds of municipal infrastructure supporting fees should be merged into urban infrastructure supporting fees. Relevant provisions of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the transfer of state-owned land use rights and other related deed tax issues:

1. If the right to use state-owned land is transferred, the deed tax in taxable value shall bear all the economic benefits paid by people for obtaining the right to use the land.

2. If the transfer is made by competitive bidding, the taxable value of deed tax shall generally be determined as the auction transaction price, including land transfer fees, municipal construction supporting fees and various compensation fees.

Legal Basis: Notice of People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China on Deed Tax Issues Concerning the Transfer of State-owned Land Use Rights Article 1 If the right to use state-owned land is transferred, taxable value shall bear all the economic benefits paid by people for obtaining the right to use the land.