Legal analysis: For the transferor: 1. Business tax = turnover ×5% (if the transferor can provide the invoice of the original land purchase, the business tax will be calculated and levied according to the balance of the total income of the transferred land minus the original price of the land transfer, otherwise it will be levied in full according to the transferred income); According to Caishui [23] No.16 document, when a unit or individual transfers its assigned land use right, the turnover shall be the balance of all income minus the original price of the land use right. Where a unit or individual sells or transfers the land use right obtained from debt repayment, the turnover shall be the balance of the total income minus the land use right at the time of debt repayment. 2. Urban construction tax = business tax × 5%; 3, education surcharge = business tax × 3%; 4. Land value-added tax: the land value-added tax is based on the value-added amount obtained by taxpayers in transferring real estate. The amount of land appreciation is the balance of the taxpayer's income from the transfer of real estate MINUS the amount of items deducted by the tax law, and the four-level progressive tax rate is applicable to the amount of land appreciation. The specific calculation formula is: land appreciation = total income from real estate transfer-deduction of project amount. Deductions for the transfer of land use rights include: the amount paid for the acquisition of land use rights; Taxes related to transfer of land use, etc. 5. Personal income tax shall be calculated according to the relevant formula when individuals transfer houses, and the personal income tax shall be calculated by multiplying the taxable income after deducting the original value of the property and reasonable expenses by the tax rate of 2%. 6. Stamp duty: According to the provisions of Caishui [26] No.162, the transfer of land use rights should be calculated and paid with stamp duty according to the "property right transfer document". The tax rate is five ten thousandths.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 28 Tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overcharge, underpay, advance, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be approved in accordance with the provisions of laws and administrative regulations.

article 29 no unit or individual may conduct tax collection activities except tax authorities, tax personnel and units and personnel entrusted by tax authorities in accordance with laws and administrative regulations.

Article 3 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes as stipulated by laws and administrative regulations. Taxpayers may not refuse to withhold or collect taxes when withholding agents perform their obligations according to law. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay withholding agents the handling fees for withholding and collecting.