What taxes and fees are involved in the establishment of a company funded by land use rights?

Legal analysis: the following taxes and fees are required to be paid for the establishment of a company funded by land use rights: 1, business tax; 2. Land value-added tax; 3. Enterprise income tax; 4. Stamp duty; 5. Deed tax. The deed tax shall be paid in accordance with the provisions when investing in shares with the right to use state-owned land. The deed tax rate is 3-5%.

Legal basis: Article 8, paragraph 1 of the Detailed Rules for the Implementation of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) transfers the ownership of land and houses in the following ways, which shall be deemed as the transfer of land use rights, the sale of houses or the gift tax of houses: (1) those who make capital contributions or take shares at a fixed price. The deed tax shall be paid in accordance with the provisions when investing in shares with the right to use state-owned land. The deed tax rate is 3-5%.