1, business tax, the turnover is the balance of the total income obtained from the transfer of land use rights MINUS the original price of the purchase or transfer of land use rights, and the business tax is levied at the rate of 5%.

2, urban maintenance and construction tax and education surcharge, on the basis of business tax, respectively, according to the tax rate of 5% (county and town taxpayers) and 3%.

3. Land value-added tax is the land value-added amount after deducting the legal deduction items from all the income obtained from the transfer of land use rights, and the land value-added tax is levied at a progressive tax rate.

4. The enterprise income tax is the taxable income after deducting the original purchase or transfer price, business tax, urban maintenance and construction tax, education surcharge and land value-added tax from the total income obtained from the transfer of land use rights. Enterprise income tax is generally levied at the rate of 25%.

5. Stamp duty shall be levied at 5‰ according to the amount used jointly. You can ask a lawyer or tax agent to make tax planning before the transaction to maximize the benefits.