1. Business tax: paid by the transferor. If the pre-development of land has been completed or is in progress, and the project under construction has not yet been transferred to the construction stage, the business tax shall be paid at 5% according to the "transfer of land use rights" in the tax item of "transfer of intangible assets". Has been transferred to the housing construction stage, according to the "sale of real estate" tax item to pay business tax at 5% (urban construction tax, education surcharge, flood control fee and local education surcharge are paid at the same time).

2. Enterprise income tax: the sales of construction in progress are regarded as the sales of enterprise property, and the enterprise income tax is calculated and paid together.

3. Stamp duty: both parties to the contract shall pay stamp duty at 0.5 ‰ of the contract amount.

4. Deed tax.

Legal basis:

Reply 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 tax basis of deed tax on the transfer of land use right V. According to the laws and regulations of the state on land management and the Provisional Regulations on Deed Tax in People's Republic of China (PRC) and its detailed rules for implementation, if the land user transfers the land use right and the ground attachments and buildings (including houses under construction, other buildings, structures and other attachments) to others, the deed tax shall be levied according to the total transfer price.