How to calculate the land transfer fee is as follows:
1, if there is an actual transaction price, and it is not lower than the average standard of the benchmark land price of the level, the transfer fee shall be calculated at the standard of not less than 40% of the transaction price; if the transaction price is lower than the average standard land price, it shall be calculated at 40% of the average standard land price.
2, the transfer of the allocated land use rights to re submit the transfer, according to the benchmark land price average standard of 40% calculation.
3. If the transferee of the land use right disagrees with the amount of the land transfer fee calculated by the above method, the transferee shall entrust a qualified land appraisal institution to make an appraisal, and the land transfer fee shall be calculated at 40% of the appraised price.
4. The highest proportion of the cost price of the allocated land use right to the land price shall not be higher than 60%. When calculating the transfer fee based on the allocated land use right price, the cost price must be converted into the market land price, and then the land transfer fee shall be calculated according to the standard of not less than 40%.
What is the land transfer fee?
As an important part of government funds, the land transfer fee refers to the total land transfer price (referring to the total transaction amount of land transfer) charged by the land management departments of governments at all levels to the land users, or the land transfer price paid by the land users to the land management departments for renewal when the land use expires, or the land users who originally obtained the land use right through administrative allocation, transferred, leased, mortgaged, invested in shares at a fixed price, and made up the land transfer price according to regulations.
To sum up, if the allocated land use right is obtained before May 1990 19, the land transfer fee will be charged at 30% of the marked land price on the date of signing the transfer contract. If the allocated land use right is obtained after May 1990 19 (inclusive), the land transfer fee will be charged at 60% of the marked land price on the date of signing the transfer contract.
Legal basis:
Article 55 of the Land Management Law
Construction units that have obtained the right to use state-owned land by means of transfer and other paid use can use the land only after paying land use fees and other fees such as land use right transfer fees in accordance with the standards and measures stipulated by the State Council. From the date of implementation of this law, 30% of the paid land use fees for new construction land will be turned over to the central finance, and 70% will be reserved for the relevant local people's governments. The specific measures for the administration of use shall be formulated by the finance department of the State Council in conjunction with relevant departments and reported to the State Council for approval.