1. The land owner transfers the ownership of the land to others with or without compensation.Paid is a sale, free is a gift or bequest.Land transfer can only take place inPrivate ownership of landIn our societyhandicraft industryandSocialist transformation of capitalist industry and commerceAfter the completion, the land changesprivate ownershipbyPublic ownershipTherefore, land transfer is not allowed.However, the right to use the land can be transferred according to law. The transferee only has the right to use the land, while the ownership still belongs to the state or the collective.
2. On landHousehold contract operationIn the case of land transfer, the contractor shall find the object and the third party shall perform the contract to the employer on his behalfContractact.TransferredContract contentAlthough there is no change, it has changed the contractor, ended the rights and obligations relationship between the original contractor and the employer, and established the rights and obligations relationship between the assignee and the employer.land contractWhen the management right is transferred,ContractorA written agreement shall be concluded with a third party.
4、 If changedLand use, the transferee shall reassess, pay the transfer fee and deed tax for the difference, and go through relevant procedures
matters needing attention
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The following related matters are common problems in state-owned land transfer transactions. The parties to land transfer should pay more attention to details, which is not only conducive to reducingtransaction cost , which is also conducive to controlLegal riskTo avoid illegal phenomena.
1、 Form of assignment contract
The transfer of state-owned land use right shall be signedWritten contractAnd clarify the rights and obligations of both parties.When the right to the use of the land is transferred, the rights and obligations specified in the contract for assigning the right to the use of the land and the registration documents shall be transferred accordingly.
2、 Investigation on ownership and credit ability of state-owned land
1. AssignmentContract signingBefore the transfer to the transferorSubject qualificationVerify.The transferor must be the land user specified on the state-owned land use certificate.The land user is state-owned orCollective unit, the assets should be submittedRight of dispositionCertificate of consent to transfer issued by.
2. The transferor should also carefully review the transferee'sCreditCapability, including banksProof of funds. Whether there is significantDebt disputeSo as to avoid the result that the funds cannot be recovered after the transfer of the land use right.
Before the transfer, the land transfer price should be evaluated.Because the transfer price of the land use right is obviously lower than the market price, the municipal and county people's governments haveRight of First Refusal。When the market price of the transfer of the right to the use of the land rises unreasonably, the people's governments at the municipal and county levels may take necessary measures.In particular, the transferor isState owned unitState owned land and related assets must be appraised by a legal appraisal agency and confirmed by the land department.
4、 Guarantee for transfer of state-owned land use right
1. Whether the state-owned land use right to be transferred has defects is the focus that the transferee must pay attention to.Before signing the transfer contract, we must go to the land department and the competent real estate department to investigate and verify whether there is mortgage and judicial restrictions.
2. In view of the fact that it is difficult to investigate whether there is land ownership and related disputes, and the transferee'sPerformance abilityIt is difficult to judge, and it should be clear that both parties provide mutual guarantees.
5、 Relevant taxes
When the transfer contract is signed, both parties shall consult about the items, standards and amounts of taxes payable, and clarify the tax burden.According to relevant regulations, the calculation basis of taxes is generally landTransaction price, if the transaction price is significantly lower than normalmarket valueThe land appraisal price shall be taken as the calculation basis.
6、 Change of land use and relevant land use conditions
1. The transfer of state-owned land often involves the change of land use,right to use allotted landThe transfer is particularly prominent.Whether the land use and relevant conditions can be changed, the change procedure and the cost burden should be clearly agreed in the transfer contract.
2. Most of the land before transfer isIndustrial land, office land, etc., which are mostly used for commercial or residential development after transfer, should not only be changed by the planning department, but also pay the land transfer fees and relevant supporting fees.Some do not change the land use, but need to change the limit of the transfer contractBuilding density, plot ratio, greening rate and other land use conditions.
7、 Overground buildings and others when the land use right is transferredAttachmentOwnership
1. The owners or co owners of the above ground buildings and other attached objects shall enjoy the right to the use of the land within the scope of use of the buildings and other attached objects.When the land user transfers the ownership of the above ground buildings and other attached objects, the right to the use of the land within the scope of use shall be transferred accordingly, except that the above ground buildings and other attached objects are transferred as movable property.
2. The effect of the transfer of the right to the use of state-owned land extends to the above ground buildings. If there is no agreement, it is presumed to include.State owned land transferIt shall not be transferred without reaching the specified development level, and the allocated state-owned land shall not be transferred without aboveground buildings.
3. The transfer of the right to the use of the land and the ownership of the above ground buildings and other attached objects shall be handled in accordance with regulationsTransfer registration。Where the right to the use of the land and the ownership of the above ground buildings and other attached objects are divided and transferred, the municipal or county people's governments shallland administrationThe department and the real estate management department shall approve and handle the transfer registration in accordance with the provisions.
8、 Procedure of ownership change and payment of transfer price
Because the transfer of state-owned land use right must be subject to contract signing, land department approval, relevant formalities, registration and certification and other links, sometimes involvingmortgageTherefore, the transfer fee shall be paid by installment.That is, the payment term and amount shall be set according to the transfer procedure to reflect the mutual restriction and supervision, so as to reduce both parties'Transaction risk。
9、 Transfer of State owned Land Use Right after Mortgage
After the right to use state-owned land is mortgaged, it is not impossible to transfer it.Through negotiation with the mortgageeGuarantee modeTo realize the purpose of transfer by means of replacement or release of mortgage by means of payment of loan for transfer fee.
Party A owns the land use right of _________ Road in _________ City, covering an area of _________ square meters.Party A intends to transfer the land use right and related projectsTransfer of development rightTo Party B.Party A and Party BFriendly negotiation, now according to the current land transfer and developmentlaws and regulationsIn combination with the actual situation of the land and its development referred to in this agreement, the following agreement is voluntarily reached for both parties to abide by.
2. Party A has been approved by the municipal government of _________ to obtain the single development right on the plot to be transferred, and has received the single development rightQualification certificate。
3. Party A has commissioned the design and handled theApplication for constructionFormalities, and paid the fees required for construction application.
Article 3 Other Rights
1. Party A confirms that the land use right and project development right transferred by this agreement are legally owned by Party A, and there are no property rights defects such as mortgage, seizure, and claims of a third party.
2. Assume the current situation of transfer paymentCreditor's rights and debtsAnd all lawsEconomic responsibilityParty A confirms that all payments have been made to obtain the land use right and project development right transferred under this agreementPayables, costs, no claims, debt disputes (including greening feesDemolition and resettlementCompensation, etc.).
Article 4 Provision of Documents
1. Party A shall provide the following documents to Party B: Party A's business license issued by the industrial and commercial administrative department (show the original or providecopy）。
2. Party B shall provide Party A with the following documents:
(1) Project approval certificate (copy) issued by the investment approval department.
(2) The business license of Party B issued by the industrial and commercial administration department (show the original or provide a copy).
Article 5 Transfer Term
1. The term of land use right transfer stated in this contract is the state-owned land of the site claimed by Party BLand use right certificateThe specified starting date shall be from to.
2. From the date Party B receives the state-owned land use right certificate of the site, the land use right of the site mentioned in the preceding paragraph shall belong to Party BLegal rights and interestsIt is protected by national laws.
3. During the transfer period, unless otherwise specified in this contract, Party A shall not take back the land use right.
1. Both parties confirm that the transfer price of this agreement is based on the approved buildable area of Party A, and the transfer price is per square meterRMB_________RMB _________.
2. The above transfer price includes all payments and fees paid and payable by Party A for obtaining the right to use the transferred land and the project development right.
3. Party B is allowed to increase or reduce the building area after the transfer, which has nothing to do with Party A,not regard asIncrease or decrease the basis for Party B to pay Party A the transfer amount.
(1) Within _________ working days from the effective date of this agreement, Party B shall payAssignment of Agreement_________% of the price shall be paid to Party A.
(2) In the case that Party A will transfer the land use right and project development right,Including but not limited toLand transfercontract、Red line chart. Construction land approval, construction landPlanning permitConstruction project planning permit, key points of architectural designDesign drawingsParty B shall pay Party A _________% of the transfer price of this Agreement within _________ working days after the delivery of the original documents such as the single development right approval and qualification certificate.
(3) Within _________ working days after the planning and land department handles the land use right and project development right of the transferred land under the name of Party B or its designee according to the joint application of both parties, Party B shall pay _________% of the transfer price of this agreement to Party A.
(4) Party B shall pay Party A _________% of the transfer price of this agreement within _________ working days after Party B submits the originally planned office and shopping mall functions for approval as commercial and residential functions according to the needs of project development.
(5) Within _________ days after Party B is approved to commence construction, Party B shall pay the remaining transfer price of this Agreement to Party A.
2. Party A collects the transfer price of this agreementBank of depositIs: _________ Account number: _________;Party A may also notify Party B in writing of the new bank and account number of Party A's collection or the third party entrusted by Party A for collection: _________.
3. When Party A collects the payment from Party B, it shall issue an invoice to Party B or the unit or individual designated by Party B.
Article 8 Delivery of materials and handling of formalities
1. In thisEffectiveness of contractWithin _________ working days after that, Party ATheInformation on land use right and project development right related to the transferred plot, including but not limited to the original documents of land transfer contract, red line map, construction land approval, construction land planning permit, construction project planning permit, key points of architectural design, design drawings, single development right approval and qualification certificate, etc., to Party B.
2. Within _________ days after this agreement comes into effect, both parties shall prepare relevant materials and jointly apply to the municipal planning and land department for going through the registration procedures for the transfer of the land use right referred to in this agreement and the renaming and transfer procedures for the project development right.
Article 9 Burden of taxes
In the process of the transfer of the land use right and the renaming and transfer of the project development right under this agreement, all kinds of taxes and fees that should be collected by the competent government departments and the institutions designated by the government departments should be borne by Party A. If they should be shared by both parties according to the regulations, they should also be paid by Party A in the name of Party B,The transfer price has been reflected in the price paid to Party A.
Article 10 Legal Status of Transfer
1. After Party A transfers the land use right involved in this agreementcontract for assignment of the right to the use of landAnd the rights and obligations specified in the registration documents shall be transferred to Party B.
2. Prior to the registration of the transfer of the land use right, Party A shall bear the risks and responsibilities caused by the property right defects of the plot;sinceReal estate registrationParty B shall bear the risks and responsibilities related to the plot from the date when the transfer registration is approved by the authority.
3. All payments, fees (including but not limited to government backfilling and greening fees), debts and liabilities that Party A needs to pay to obtain the land use right and project development right of the plot shall be borne by Party A, and shall not be transferred due to the effectiveness of this agreement and the handling of transfer registration procedures.
Transfer handling method
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（1） Procedures
Both parties to the transfer shall submit a written application - acceptance and review of the shares for compliance with the transfer conditions - site survey -Land price evaluation- Fill in the transfer application approval form - use share review - report to the bureau for approval - signTransfer of state-owned land use rightContract.
（2） Land transfer report
1. Land application
2. Land use certificate (original)
3. Original transfer contract, approval documents (involving bidding, auction and listing)Transaction Confirmation）
8. Regulations of the People's Republic of China on the Administration of the Assignment and Transfer of the Use Right of State owned Construction Land in Cities and Towns
Assignment Agreement
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Party A:__________________
Party B:__________________
Party C:__________________
After friendly negotiation between all parties, based on equality, voluntariness, compensationPrinciple of good faithThe agreement on land transfer is as follows:
1、 Plot Overview
1. The plot is located in __________, with a land area of __________ square meters (equivalent to __________ mu).Four boundaries of the landandBoundary pointSee the attached state-owned land use certificate for coordinates.
2. At present, the land is used for residential, industrial, comprehensive andCommercial land。
2、 Mode of transfer
1. Party A guarantees to passLand listingTransfer the plot to Party B and ensure the plot ratio of the plotGreater than or equal to__________, the greening rate shall not be less than _________%, and the land use shall be commercialResidential land。
3. Party B agrees to pay the land price to Party A in two installments according to the following time and amount: Phase IDeposit, __________% of the land price, amounting to RMB __________ million, payment time and conditions: signed by both partiesagreement, and the land listing procedures have been completed andMortgage registrationIt shall be paid within __________ days after the formalities are completed;In the second phase, pay off the balance, amounting to RMB __________, and the payment time and conditions: signed at Party BTransfer of state-owned land use rightThe agreement shall be made within ______ working days after obtaining the state-owned land use certificate of the land.
4. In order to ensure the timely payment of the first phase of the land price mentioned in the preceding paragraph, Party C agrees to provide the state-owned land use right of the two pieces of land asMortgage guaranteeThe mortgaged land use right covers an area of __________ square meters (see CGYZ No. __________ and CGYZ No. __________ for details), and the scope of the mortgage guarantee is the same as that of Party A's liability.Both parties agree to go through the mortgage registration formalities with the local land management department within ______ days after the signing of this agreement, and the mortgage period shall not expire until Party B obtains itJitou Town________The date of the state-owned land use certificate of mu of land expires.
5. The project shall be operated by Party B independently, and the profit and loss shall be borne by Party B.Party A is willing to help Party B solve the problem of tax refund and policy coordination.After the project development is completed and auditedNet profitIf the rate exceeds ______%, Party B agrees to share 50% of the excess net profit with Party A.
1. Party A sincerely invites Party B to participate in thePublic listingDeal with the matter, and promise to create conditions for Party B to acquire the land. If Party B fails to acquire the land, Party A is willing to return double the deposit, amounting to _______ million yuan, and Party A shall pay this amount within ________ working days from the date of confirming that Party B cannot acquire the land use right of the land.
2. If Party B fails to pay the land price on time, it shall pay ____ ten thousandth of the unpaid part every daylate feePay to Party A.If the payment fails to be made on time for more than _____ working days, it shall be deemed as termination of the performance of this Agreement, and shall have the right to dispose ofpay deposit。
1. OnListing transferIn the process, Party B only bears the land deed tax andtransaction cost Other business taxes shall be borne by Party A.
2. Party B's development and construction shall go through relevant procedures in accordance with laws, regulations and provisions.
3. Matters not covered in this agreement must be settled through negotiation by all parties and the correspondingSupplementary agreement, the supplementary agreement is the same as this agreementlegal effect。
4. In case of any conflict or dispute during the implementation of this agreement, which is invalid after negotiation, it shall be submitted to the court for adjudication.
5. This agreement shall come into force after being signed and sealed by representatives of all parties.
6. This agreement is in sextuplicate, with each party holding two copies.
Party A (seal):_______________
Representative:_______________________
Date:
Party B (seal):_______________
Representative:_______________________
Date:
Party C (seal):_______________
Representative:_______________________
Date:
Transfer tax
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1、 VAT and surcharges (Transferor):
1. According to Article 1 of [2016] No. 36The People's Republic of ChinaDomesticSales Services、intangible assetsOr real estate units and individuals, as VAT taxpayers, shall pay VAT instead of business tax. "Article 15 "(II) For the transfer of land use right, the tax rate is 11%. Taxpayers who transfer the land use right acquired before April 30, 2016 can choose to apply the simple tax method to obtain the total price andExtra costThe balance after deducting the original price of the land use right is the sales amount, which is based on 5%percentage chargesCalculate and pay VAT. "
2. ProvisionsDeductions: Amount paid for obtaining the land use right;Cost and expense of land development;Taxes related to the transfer of real estate.
3. Four levels of tax rate determination: 30% for the part whose value-added does not exceed 50% of the amount of the deducted items;The value added exceeds 50% of the amount of deducted items to100%The tax rate is 40%;If the value added exceeds 100% to 200% of the amount of the deducted items, the tax rate is 50%;If the value added exceeds 200% of the amount of the deducted items, the tax rate is 60%.
For the convenience of calculation, it can be calculated by quick calculation formula:
(0, 5%, 15% and 35% correspond to 30%, 40%, 50% and 60% tax rates respectively).
1、 Link of newly acquired farmland
1、Farmland occupation tax。Units or individuals that occupy cultivated land to build houses or engage in non-agricultural construction are taxpayers of cultivated land occupation tax.Actual occupied by taxpayerCultivated land areabyTax basis, which shall be collected in a lump sum according to the applicable tax amount specified.The cultivated land area actually occupied includes the cultivated land area occupied with approval and the cultivated land area occupied without approval.
4、Urban land use tax。Land use tax shall be paid at the end of one year from the date of approval for requisition of cultivated land;For the non cultivated land requisitioned, the land use tax shall be paid from the next month after the requisition is approved.Expropriated cultivated land and non cultivated landland administrative organizationThe document approving land acquisition is determined on the basis of.
2、 Land transfer link
1. Deed tax.If the ownership of land and houses is transferred within the territory of China, the unit and individual that bears the title deed tax shall pay 3% of the transaction price.To bearright to use state-owned landPayableLand transfer feeThe deed tax shall be collected, and the deed tax shall not be reduced or exempted due to the reduction or exemption of the transfer fee.
2. Stamp duty.Land use certificate, 5 yuan for each decal;The land use right transfer contract shall collect stamp tax according to the property right transfer document, and pay 5/10000 of the transfer amount specified in the contract.
3、 Land transfer
1. Business tax.All units and individuals that transfer the land use right are taxpayers of business tax.The total price and other fees collected by transferring the land use right shall be calculated and paid at the rate of 5%.For units and individuals selling or transferring their purchased real estate or transferred land use rights, the balance after deducting the original purchase or transfer price of real estate or land use rights from the total income isturnover。
2. Urban construction tax, education surchargesLocal education surcharges。The business tax actually paid for the transfer of land use right shall be taken as the tax basis.The rate of urban construction tax.7% of taxpayers in urban areas;In the county seatorganic town5%;1% if not in the above areas.Educational surchargesCollection standard3%, and the local education surtax is 2%.
3. Land value-added tax.Where transferredState owned landThe unit or individual with the right to use and income shall be the taxpayer of land value-added tax, and the transfer of non-state-owned land and state-owned landownerThe act of transferring state-owned land in the capacity of.The tax basis is the value added obtained by transferring the land use right.
The tax rate is 30% for the part whose value-added does not exceed 50% of the amount of the deducted items.
If the value added exceeds 50% of the amount of the deducted items and does not exceed 100% of the amount of the deducted items, the tax rate is 40%.
If the value added exceeds 100% of the amount of the deducted items and does not exceed 200% of the amount of the deducted items, the tax rate is 50%.
If the value added exceeds 200% of the amount of the deducted items, the tax rate is 60%.
5. Stamp duty.Land use certificate, 5 yuan for each decal;Stamp tax shall be levied on the transfer contract of land use right according to the property right transfer certificate, and 0.5 ‰ of the transfer amount specified in the contract shall be paid.
6. Deed tax.The units and individuals who transfer the ownership of land and houses within the territory of China are the taxpayers of deed tax.3% of the transaction price for the sale of land use right;Grant of land use rightIn exchange for those sold by the expropriation authority with reference to the land use rightmarket price3% of the approved amount.
4、 Land use link
（1） Self use
1. Urban land use tax.In cities, counties, organic townsIndustrial and mining areaUnits and individuals that use land within the scope shall be taxpayers of urban land use tax.Our province is independent ofadministrative divisionOutside, engaged in productionoperating activitiesLand use tax is also levied on the farms and forest farms of.Actual occupied by taxpayerLand areaAs the tax basis, according to the regulationsTax calculationCollection.
Free use by tax-free unitsTaxpayerThe land use tax shall be exempted from;Taxpayers shall pay land use tax according to regulations if they use the land of tax exempt units for free.Tax payer and tax exempt unit jointly use the land with common use rightMultistory buildingFor taxpayers, the land use tax shall be calculated and levied according to the proportion of the occupied building area in the total building area.
（2） Rent
1. Urban land use tax.Units and individuals that use land within cities, county towns, administrative towns and industrial and mining areas are taxpayers of urban land use tax.Our province also collects land use tax on farms and forest farms that are independent of administrative divisions and engaged in production and business activities.The tax shall be calculated and collected according to the stipulated tax amount on the basis of the area of land actually occupied by the taxpayer.
The land use tax shall be exempted if the tax-free unit uses the land of the taxpaying unit for free;Taxpayers shall pay land use tax according to regulations if they use the land of tax exempt units for free.Taxpayers and tax exempt units jointly use multi-storey buildings on the land with common use right, and the land use tax shall be levied on the taxpayers according to the proportion of the building area they occupy in the total building area.
3. Urban construction tax, education surcharges, local education surcharges.The business tax actually paid on the leased land shall be taken as the tax basis.The rate of urban construction tax.7% of taxpayers are located in urban areas;5% in the county seat and organic town;1% of them are not located in urban areas, counties or towns.The collection rate of education surcharges is 3%, and that of local education surcharges is 2%.
When a unit or individual rents land, the income tax shall be levied separately on the rental income it obtains.
（3） Investment
1. Business tax.Invest in shares with land use right and participate in receiving investorsProfit distribution, sharedinvestment riskNo business tax will be levied on the company.Business tax shall be levied according to the following circumstances: the ownership of real estate or the right to use land has not been transferred, which belongs to the business of transferring sites, houses, etc. to others, and the fixed profits collected shall be classified as "service industry"“Leasing industry”Business tax is levied on tax items;Real estate ownershipOr if the land use right has been transferred, the fixed profits collected shall be subject to business tax according to the "sales of immovable property" or "transfer of intangible assets".
2. Land value-added tax.For investment and joint venture in real estate, one party of the investment and joint venture will invest in the land as a share or as a joint venture conditionassignment of real propertyLand value-added tax shall be temporarily exempted when entering the invested and associated enterprises.For those who invest or associate with land as a share at a priceReal estate developmentOf, orreal estate developerThe provisions on temporary exemption of land value added tax shall not apply to the investment and joint operation of commercial houses built by them.
3、corporate income tax。If an enterprise invests abroad with the right to use the land, the enterprise income tax shall be deemed asfair value When transferring intangible assets and investing in two businesses, the transfer profit and loss shall be recognized and included in taxable income.
4. Deed tax.withLand ownershipIf the investment or share is priced, it shall be deemed as the transfer of land use right and paid by the property right receiver.
5. Stamp duty.Paid in capitalandCapital reserveIf the total amount of the two items is greater than the original decal funds, the increased part needs to pay 5/10000 stamp tax.
