1. If the actual transaction price is not lower than the average standard of the benchmark land price of this level, the transfer fee shall be calculated according to the standard of not less than 40% of the transaction price; If the transaction price is lower than the average standard of benchmark land price, it shall be calculated according to 40% of the total land price.

2, the transfer of land use rights transfer, calculated at 40% of the average standard of benchmark land price.

3. If the transferee of the land use right disagrees with the amount of the land transfer fee calculated by the above method, the transferee shall entrust a qualified land evaluation agency for evaluation, and the land transfer fee shall be calculated at 40% of the evaluation price.

4. The proportion of the cost price of the allocated land use right to the land price shall not be higher than 60%. When calculating the transfer fee based on the allocated land use right price, the cost price must be converted into the market land price, and then the land transfer fee shall be calculated according to the standard of not less than 40%.