Is the land index fee legal?
Legal. According to the relevant data of land index, the land index fee is legal. The industrial land index fee is the fee paid by the transferor for obtaining the land index through negotiation after the land use plan index is issued, which is called the land index fee because of the change of users. Project construction land is obtained by bidding, auction and hanging, so the land index cost should not be borne by the project construction enterprise. If it is undertaken by the project construction enterprise and legal and valid bills are obtained, the money shall be included in "industrial cost-compensation for land acquisition and demolition". When land value-added tax is liquidated, it can be deducted as cost.