I. Land purchasers:
1. Land value-added tax shall be paid according to the value-added amount after deducting the project amount from the income obtained.
2. Deduction items: the amount paid for obtaining the land use right; Costs and expenses of land development; Taxes related to real estate transfer.
Second, the land seller:
1. Pay 5% VAT according to the difference between the transfer price and the purchase price.
2. Pay 7% urban construction tax and 3% education surcharge according to the paid business tax.
Three. Buyer and Seller:
1. Pay 0.5% stamp duty according to the amount contained in the property right transfer document (contract).
2. Pay 3% deed tax according to the transaction price (contract) (5% in some places).
Extended data:
First, the following land use rights transactions shall enter the land trading market, by way of bidding, auction and listing:
1. Transfer or lease of state-owned land use rights for commerce, tourism, entertainment and commercial housing;
2. After the land outside the operating land supply plan is announced, the right to use the state-owned land of two or more people who intend to use the same land is transferred or leased;
3. State-owned enterprises, collective enterprises and enterprises or companies dominated by the public sector of the economy are approved to sell the right to use state-owned land, make shares with the right to use state-owned land at a fixed price, jointly develop the right to use state-owned land or pay off debts with the right to use state-owned land;
4. With the approval of the people's government with the right of approval, transferring the allocated land use right, allocating the land use right as a share, allocating the land use right for joint development or allocating the land use right to pay off debts;
5. Disposal of suspended projects involves the transfer of land use rights;
6. The people's court decides or orders to sell the land use right to pay off debts;
7 transfer of land use rights to realize mortgage;
8. Other circumstances stipulated by laws, regulations and rules.
Two, the land transaction institution approved by the Municipal People's government is the service institution of land use right transaction. Its main responsibilities are:
1. Implement land management laws, regulations, rules and policies, and specifically implement the construction planning and management objectives of the land trading market;
2. The specific implementation of the transactional and technical work of land use right transactions;
3. Accept the entrustment of the competent authorities and natural persons, legal persons and other organizations to carry out the bidding, auction and listing activities of transferring, leasing and transferring land use rights;
4. Collect, summarize, store, report and publish the supply and demand information and transaction results of land transactions;
5. To undertake other matters entrusted by the Municipal People's Government and the municipal land administrative department.
Baidu Encyclopedia _ Land Transaction