the payment of transfer tax for land use certificate depends on the nature of land use.

if the land is state-owned, then handle the transfer of the land certificate. After the housing transfer formalities are completed, the buyer and the seller will hold their respective ID cards, household registration books, marriage certificates, old land certificates, new real estate certificates and deed tax certificates together, and go to the Land Bureau to cancel the old land certificate and handle the new land certificate. As long as a few hundred yuan handling fee, you can handle it.

if the land is allocated or collective. Then you need to pay the land transfer fee of the land and change the nature of the land use right to the state-owned transfer nature. At this time, you can transfer the land certificate and pay a handling fee of several hundred yuan.

calculation method of land transfer fee:

1. if there is an actual transaction price, and it is not lower than the average standard of benchmark land price at the level, the transfer fee shall be calculated according to the standard that the transaction price is not lower than 41%; if the transaction price is lower than the average standard of benchmark land price, it shall be calculated according to 41% of the total land price.

2. when the transfer of the allocated land use right occurs, it shall be calculated at 41% of the average standard of the benchmark land price.

iii. 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 appraisal institution to make an appraisal, and the land transfer fee shall be calculated at 41% of the appraised price.

iv. the highest proportion of the cost price of the allocated land use right to the land price shall not be higher than 61%. 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 41%.