On the issue of land transfer fee and property fee

The analysis of whether the land transfer fee is incorporated into the property tax is as follows: the property tax is based on the increase of personal property, but the land ownership belongs to the state, and the buyers do not belong to the complete owner of the house plot, but only have the right to use the land for 70 years, so there is a certain conflict between the collection of property tax and the current collection of land transfer fees.

legal ground

Article 8 of the Urban Real Estate Management Law

Transfer of land use right refers to the behavior that the state transfers the state-owned land use right to the land user within a certain period of time, and the land user pays the land use right transfer fee to the state.

Article 18 of the Provisional Regulations on Assignment and Transfer of the Right to Use State-owned Land in Cities and Towns

If a land user needs to change the land use agreed in the land use right transfer contract, he shall obtain the consent of the transferor and the approval of the land management department and the urban planning department, re-sign the land use right transfer contract in accordance with the relevant provisions of this chapter, adjust the land use right transfer fee, and go through the registration formalities.