land use rights transfer

基本解释

The transfer of land use rights must occur on a compensated, voluntary basis and be conducted in accordance with the law.
土地承包经营权流转必须坚持依法自愿有偿的原则。
Article 20 For the transfer or mortgage of the land-use rights, a written transfer or mortgage contract should be entered into between both parties of transfer or mortgage.
土地使用权出租期限超过六个月的，出租人和承租人也应当签订书面出租合同。
First, the tax is only imposed on the transfer of State-owned land use rights while the transfer of non-state-owned land use rights and the disposition of State-owned land are not liable to the tax.
其一，土地增值税只对转让国有土地使用权的行为课税，转让非国有土地和出让国有土地的行为不征税；
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