Legal analysis: land transfer price refers to the total value of future net income of land use right in a certain period under normal market conditions, and its right feature is the transfer of land use right. It can be the transaction price of land owner's transfer of land use right, or it can be the transaction price of land owner's transfer of land use right. Transferring land price is the capitalization of land rent. It is not affected by policy factors, nor is it affected by the compensation expenses for the demolition and resettlement of buildings and other attachments on the ground. Therefore, in the primary land market, the land transfer fee has both policy price and market price; In the secondary and tertiary land markets, the land premium is the complete market price.

Calculation method

1. If the actual transaction price is not lower than the average standard of the benchmark land price at 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 average standard of benchmark land price.

Two, the transfer of land use rights transfer procedures, calculated at 40% of the average standard 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 appraisal institution to make an appraisal, and calculate the land transfer fee according to 40% of the appraisal price.

Four, the cost of the allocation of land use rights accounted for the highest proportion of 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%.

Legal basis: Article 55 of the Land Administration Law of the People's Republic of China, the construction unit that has obtained the right to use state-owned land by means of transfer or other paid use can use the land only after paying the land use fee, land use right transfer fee and other fees in accordance with the standards and measures stipulated by the State Council. Since the implementation of this law, 30% of the paid land use fees for newly-added construction land will be turned over to the central finance, 70% will be reserved for the relevant local people's governments, and all of them will be used exclusively for cultivated land development.