The buyer pays 1.5-5% deed tax and 0.05% stamp duty, and the seller pays 0.05% stamp duty and 5% personal income tax on the land price. If the time spent on the land is less than five years, the seller will also pay 5.5% business tax, which will be exempted for five years. .. land transfer, that is, the transfer of land use rights, refers to the behavior of land users to transfer land use rights again, including buying, selling, exchanging and giving. How to make the transfer of land use right legal and effective should be discussed from the nature, purpose, location, transfer period, recorded rights and obligations of the land transfer contract, including attachment.
First of all, we should actually understand the nature of land use rights. The right to use is divided into state-owned land use right and collective land use right. Only the right to use state-owned land can enter the market, that is, buying, selling, exchanging and giving. But we should also know whether the land use right is transferred by the state or allocated by the state. The transfer of state-owned allocated land use rights must be examined by the land administrative department of the people's government at or above the county level, reported to the provincial people's government with the right of approval, and paid the land price. Leased land shall not be transferred, and undeveloped leased land shall not be transferred. When transferring the land use right, we should distinguish whether it has changed the nature of the land use right of the transferor. Collective land use rights shall not be transferred; In addition to the "Land Management Law", "enterprises that meet the overall land use planning and obtain construction land according to law have their land use rights transferred according to law due to bankruptcy, merger and other reasons" and such enterprises are punished according to law after their land and real estate are mortgaged. However, in practical work, the nature of land use rights often shifts under unclear circumstances. Especially that gift and exchange of land use right. For example, rural residents or former rural residents often take their own homestead, which belongs to the collective land use right, as personal private property and sell it or give it to others at will. Some people exchange collective land use rights with others without government approval. This will bring chaos to land management, especially to the management of collective land.
Secondly, it is necessary to understand the purpose of land use rights. Interim regulations on assignment and transfer of the right to use state-owned land in cities and towns? Hereinafter referred to as the "Regulations" stipulates that "the land use right shall not be transferred if it is not invested, developed and utilized according to the time limit and conditions stipulated in the land use right transfer contract". If the land user obtains the land use right in the form of industrial land and actually develops it into a commercial house, then the commercial house shall not be sold and the land transfer procedures must be re-handled. The transferee and the transferor cannot change the use of the land without authorization, because the price of land for different uses varies greatly, up to more than ten times. For example, industrial land is several hundred thousand yuan per mu, and comprehensive land can be auctioned to several million yuan per mu through bidding, and most of the land has been used in accordance with urban construction planning or market town planning. Changes are generally not allowed. If some units or individuals are smart, it is obvious that the actual land is commercial land, but it is said to be residential land in the transfer, so that the transfer fee can be paid several times less. In this way, land assets will flow into the pockets of units and individuals, and the assets of the state and the government will be lost.
Third, we should know the location of land use rights. The factors affecting land price are generally divided into general factors, regional factors and individual factors. General factors are only the basis for determining land price, while regional factors have a decisive influence on land price, mainly referring to the degree of prosperity, traffic conditions, infrastructure and public facilities, environmental quality and so on. The land where the land is located. Land prices in different lots can differ by several times to dozens of times. Therefore, when transferring land use rights, different land transfer fees should be determined according to different locations to fully show the value of land.
Fourth, we should understand the rights and obligations of the original land transfer contract and its subsidiary records, especially pay attention to the restrictive and restrictive contents. Because even if the last land transferee is willing or not, the rights and obligations of the original land transferee contained in the original land transfer contract and its annexes are completely transferred to the last land transferee after the land has been transferred for many times. The Regulations stipulate: "When the land use right is transferred, the rights and obligations specified in the land use right transfer contract and registration documents will be transferred accordingly". Therefore, the final land transferee should know the rights and obligations recorded in the original land transfer contract and its annexes.
Fifth, we should understand the key points of land construction planning and design. Including land use, building density, floor area ratio, public facilities requirements, etc. Because according to the urban construction planning, the requirements of land use function, building density, plot ratio and public facilities are different and certain, and cannot be changed casually. Different standards of construction planning and design points determine the land utilization rate, development and construction costs and profits. Therefore, the transferee should comprehensively consider and evaluate the above factors when transferring the land use right, so as to measure the land price and the cost risk and return on investment of real estate development projects.
Sixth, we should know the land circulation period. The "Regulations" stipulate that "the land use right obtained by means of transfer is the remaining service life after the service life stipulated in the land use right transfer contract minus the service life of the original land user". Therefore, the transferee should make clear the service life of the original land transferred by the transferor, and can't determine the transferee by the maximum service life stipulated in the Land Law. If the service life of the original transfer contract has expired, a new transfer contract shall be signed, and the service life of the land use right shall be determined according to the actual use of the land. Because the land use years are different, the land price is also different. The total land income is the sum of housing income and net land income: the longer the service life of the house, the greater the annual depreciation, so the land price is relatively low.
Seventh, it is necessary to find out whether the land use right is prohibitive and restrictive. Article 37 of the People's Republic of China (PRC) Urban Real Estate Management Law stipulates that the following real estates shall not be transferred: "(1) The land use right obtained by transfer does not meet the conditions stipulated in Article 38 of this Law; (two) the judicial organs and administrative organs have decided to seal up or restrict the real estate rights in other forms according to law; (three) to recover the land use right according to law; (four) * * real estate without other * * * written consent; (five) the ownership is controversial; (6) Failing to register according to law and obtaining the ownership certificate; (7) Other circumstances in which the transfer is prohibited by laws and regulations. " Due to the needs of national public construction or old city reconstruction, the government should recover the certificate of the original land user in time to prevent the land that has been recovered by the government, and the original land user still holds his original land use certificate as the legal certificate for the land owner to transfer. For the * * * user, in the process of land transfer change registration, the soil management personnel should conduct on-site investigation, obtain the consent of the * * * owner and issue a written certificate, and shall not go through the transfer formalities at will.
While understanding the above problems, the transfer of land use rights should also go through the transfer registration procedures. The transferor and the transferee agree to the transfer of the land use right through consultation and sign and seal for confirmation before the transfer is completed. However, the transfer agreement or contract meets the conditions of transfer after examination by the competent authority, and the examination and approval procedures are fulfilled according to law, which only shows that the transfer behavior takes effect. Only when both parties register the ownership of the land can it be shown that the right to transfer the property has been transferred, which is legal and effective.