The taxes and fees that enterprises need to pay when transferring land use rights include urban maintenance and construction tax, land value-added tax and stamp duty. This is the tax payable by the transferor. Taxes payable by the transferee include deed tax and stamp duty. Both parties to the contract shall pay taxes according to law.

legal ground

"Provisional Regulations on Deed Tax in People's Republic of China (PRC)" Article 3.

The deed tax rate is 3-5%.

The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.

Article 4

Tax basis for deed tax:

(a) the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are all transaction prices;

(two) the gift of land use rights and the gift of houses shall be approved by the tax authorities with reference to the market price of the sale of land use rights and houses;

(three) the exchange of land use rights and housing is the difference between the exchanged land use rights and housing prices.

If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference between the land use right and the exchange house price is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.