Legal analysis: Transferor: 1. Business tax: for the land use rights transferred by units and individuals, the turnover is 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 paid at the rate of 5%. 2. Urban maintenance and construction tax and education surcharge: On the basis of the above business tax, urban maintenance and construction tax and education surcharge are paid at the tax rates of 5% (county and town taxpayers) and 3% respectively. 3. Land value-added tax: the land value-added amount is the balance of all the income obtained from the transfer of land use rights MINUS the statutory deduction, and the land value-added tax is paid at a progressive rate. Legal deduction: the amount paid for obtaining the land use right; Costs and expenses of land development; Taxes related to real estate transfer. Transferee: urban land use tax: based on the actual land area (square meters) occupied by taxpayers, it is paid year by year at a certain tax rate (different cities).

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.