What is the trading of land indicators

The new policy of land indicators of land indicators ease of use behavior is divided into indicators of trading and indicators of transfer, indicators of trading applies to all construction projects, cities and counties can through the province's land indicators trading platform, the level of reserves of land indicators across the province across the county-level administrative areas in open bidding transactions for use; indicators of transfer applies to the Shanxi Transformation and Comprehensive Reform Demonstration Zone, the provincial level and above, major transformation projects, the provincial government As the main body of the transfer, the land indicators of the reserves at all levels will be transferred for use across administrative areas with compensation and price limits.

I. Types of arable land indexes

1. Granted but not supplied recognized: new construction land has not been implemented more than one year since the approval of the provincial government for the supply of land, including land that has not been levied but not supplied and land that has been levied but not supplied.

2, idle land identification: state-owned construction land use rights over the right to use construction land use contract or allocation decision letter agreed, the date of commencement of the development of state-owned construction land development has not started for one year as idle land.

3, low utility land identified.

Second, what taxes need to be paid for the trading of farmland indicators

1, business tax and surcharges (transferor):

(1), 5% business tax on the difference between the transfer price and the purchase price.

(2) Pay 7% city construction tax and 3% education surcharge on the business tax paid.

2. Stamp Duty and Deed Tax (for both parties):

(1) Pay 0.05% stamp duty on the amount contained in the title transfer document (contract).

(2), Pay 3% deed tax (5% in some places) on the transaction price (contract).

3. Land value-added tax (grantor):

(1) Pay land value-added tax according to the value-added amount of the income obtained less the amount of prescribed deductions.

(2) The prescribed deductions are: the amount paid for acquiring land use rights; the costs and expenses of developing the land; and the taxes related to the transfer of real estate.

(3), the determination of the tax rate of four grades: value-added not exceeding 50% of the amount of the deductible items, the tax rate of 30%; value-added over the amount of the deductible items of 50% to 100%, the tax rate of 40%; value-added over the amount of the deductible items of 100% to 200%, the rate of 50%; value-added over the amount of the deductible items of 200%, the tax rate of 60%.

For the convenience of calculation, it can be calculated by the quick calculation formula:

Land value-added tax = value-added amount*tax rate

Deduction item amount*quick deduction coefficient.

(0, 5%, 15% and 35% correspond to 30%, 40%, 50% and 60% tax rates respectively).

Three, arable land index transaction process

1, the two sides to confirm the location of the land plot; planning conditions;

2, negotiation of the "Cooperation Agreement" to confirm the transaction price; (before the negotiation, Party A shall issue a bank statement to Party B);

3, sign the "Cooperative Agreement"

4, Party B operation of the land listing and planning conditions, etc.

4, Party B operation of the land listing and planning conditions, etc.;

5, the listing announcement is released (the parcel of land in line with the conditions of the agreement),

6, Party A registers the company and obtains the business license, Party A establishes Party A and Party B in the Industrial and Commercial Bank of China **** tube account;

7, Party A will be 50% of the commission due to Party B, deposited into the **** tube account;

8, Party B provides Party A with the qualification for the excise of the registration formalities;

9. On the day after Party A extracts the license and signs the confirmation of transaction with the Municipal Land Bureau, Party A pays the commission from the *** pipe account to the account designated by Party B;

10. Within 10 working days, Party A and the Land Bureau sign the land transfer contract;

11. Within three days after the signing of the transfer contract, Party A pays Party B the remaining 50% of the commission;

12. 12. 12. , the contract is suspended.

Legal basis:

The Land Management Law of the People's Republic of China

Article 2 The People's Republic of China

The People's Republic of China implements the socialist system of public ownership of land, i.e., the ownership of the whole people and the collective ownership of the working masses.

The ownership of land owned by the whole people, i.e. the State, is exercised by the State Council on behalf of the State.

No unit or individual may encroach upon, buy or sell, or illegally transfer land in any other form. The right to use land may be transferred in accordance with the law.

The State may, in the interests of the public, expropriate or requisition land in accordance with the law and provide compensation.

The State shall, in accordance with law, implement a system of compensatory use of state-owned land. However, the State allocates the right to use state-owned land within the limits prescribed by law.