Legal analysis: 1. Developers need to pay the land transfer fee when they take land, and pay the land transfer fee when they buy affordable housing and other properties with "allocated" land that have been listed and traded for five years.

Legal basis: Article 1 of the Notice on Issues Related to Transferring Four Government Non-tax Revenue from State-owned Land Use Right, Special Revenue from Mineral Resources, Sea Area Use Fee and Non-resident Island Use Fee to Tax Authorities for Collection, all four government non-tax revenues (hereinafter referred to as four government non-tax revenues) collected by natural resources departments are transferred to tax authorities for collection. The Ministry of Natural Resources (at the same level) is responsible for collecting the special income of mineral resources, sea area use fees and uninhabited island use fees in accordance with the regulations, and transferring them to the tax authorities for collection.