What is the difference between land transfer fee and land transfer?
"The lease of the right to use state-owned land is carried out among land users, and its subject, that is, the lessor, is the transferee who obtains the right to use land through allocation, transfer (or transfer); The lessee is an actor who obtains all or part of the right to use land, buildings and other attachments on the ground within a certain period of time and pays rent to the lessor regularly. Third, the rights and interests of land users are different.
How to pay taxes on land rental?
1. VAT: it is levied at the tax rate of 5% according to the rental income excluding tax;
2. Urban construction tax: levied at the business tax rate of 7%;
3. Education surcharge: levied according to business tax at the rate of 3%.
4. Stamp duty: decal at one thousandth of rental income;
5. Property tax: it is levied according to the rental income, and the tax rate is12%;
Six, land use tax: according to the actual area of land occupied by the unit;
7. Individual income tax: Local tax can be levied according to the approved method. Nationally, the replenishment rate is between 1%-5%, and generally between 2% and 2.5%.
Summary: Land lease can be consulted on the land online or on-the-spot investigation.
Legal basis: Provisional Regulations on Assignment and Transfer of Urban State-owned Land Use Rights.
2. Article 28 Lease of land use right means that the land user, as the lessor, leases the land use right together with the above-ground buildings and other attachments to the lessee, and the lessee pays the rent to the lessor. Failing to invest in the development and utilization of land according to the time limit and conditions stipulated in the land use right transfer contract, the land use right shall not be leased.