Balance index of occupation and compensation

Legal analysis: the balance index of occupation and compensation is the standard for the Bureau of Land and Resources and the Bureau of Finance to calculate the "balance of occupation and compensation" cost of cultivated land that should be borne by the city and district levels according to the agreed area of reclamation in the current year and the adjusted price. The basic requirements of the balance system of cultivated land occupation and compensation: (1) Any construction occupation of cultivated land must fulfill the obligation of reclaiming cultivated land; (2) The person responsible for reclaiming cultivated land is the unit occupying cultivated land; After the unified collection of urban construction land, the people's governments of cities and counties shall undertake the obligation of land reclamation, and the land reclamation cost can be included in the cost of construction land, but the responsibility must be borne by the people's governments of cities and counties; The land used for construction projects outside the urban construction area shall be the responsibility of the construction unit that undertakes the obligation of reclaiming cultivated land, and the land administrative departments of the county and municipal people's governments shall be responsible for supervision and acceptance; Village collective economic organizations or villagers' committees are responsible for the occupation of cultivated land in the construction of village towns, and the land management departments of county and municipal people's governments are responsible for supervision and acceptance. (3) Land reclamation funds must be implemented; (4) Reclamation of cultivated land; (5) If the reclamation conditions are not met, or the cultivated land does not meet the requirements, the construction unit may pay the reclamation fee in accordance with the relevant provisions, and the land management department of the local government shall perform the reclamation obligations.

Legal basis: deed tax law of People's Republic of China (PRC).

Article 1 Taxpayers who transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.

Article 2 The transfer of ownership of land and houses as mentioned in this Law refers to the following acts:

(a) the transfer of land use rights;

(two) the transfer of land use rights, including sale, gift and exchange;

(three) the sale, gift and exchange of houses.

The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right.

Where the ownership of land and houses is transferred by means of capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law.

Article 3 The deed tax rate is 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.

Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC) Article 2 Units and individuals that use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these Regulations. The units mentioned in the preceding paragraph include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, social organizations, state organs, the military and other units; "Individuals" include individual industrial and commercial households and other individuals.