Do I need to pay business tax when transferring land use rights?

Do I need to pay business tax when transferring land use rights? Do I need to pay business tax when transferring land use rights? Case：One party comes out of land，The other party contributes funds，No independent enterprise has been established，Both parties jointly develop real estate，Because the local construction department cannot initiate projects at the same time，Does the need to transfer the land use rights to the development enterprise comply with the "use of intangible assets"、Real estate investment，Participate in receiving profit distribution from investors，The act of sharing investment risks，No business tax” condition?

Case answers：According to the Ministry of Finance、Notice of the State Administration of Taxation on Business Tax Issues Related to Equity Transfers (Finance and Taxation[2002]191No.) regulations："one、intangible assets、Real estate investment，Profit distribution with investors，The act of sharing investment risks，No sales tax。two、No business tax is levied on equity transfers。

"According to the Notice of the State Administration of Taxation on the issuance of the "Answers to Business Tax Questions (Part 1)"：“Cooperative housing construction means that one party (hereinafter referred to as Party A) provides land use rights，The other party (hereinafter referred to as Party B) provides funds，Cooperative house building。There are generally two ways to build a cooperative house:：The first way is pure "barter"，That is, both parties exchange their respective land use rights and house ownership rights with each other.。

There are two specific exchange methods:：1、Exchange of land use rights and house ownership，Both parties took ownership of part of the house。In this cooperation process，Party A transfers part of the land use rights in exchange for，Exchange for partial ownership of the house，Transfer of land use rights occurred；Party B transfers the ownership of part of the house at the expense of，In exchange for the use rights of part of the land，A sale of real estate occurred。

Therefore, both parties who cooperate in building a house have incurred taxable behavior of business tax.。Party A shall be taxed according to the sub-item of "Transfer of Land Use Rights" in the tax item of "Transfer of Intangible Assets"；Party B shall be taxed according to the tax item of "sales without moving"。

Since there is no monetary settlement between the two parties，Therefore, it should be carried out in accordance with the provisions of Article 15 of the Implementing Regulations(Note：From January 1, 2009, it shall be the provisions of Article 20 of the "Implementing Rules for the Interim Regulations of the People's Republic of China on Business Tax")Determine the respective turnover of both parties separately。

If both parties (or any party) who jointly build a house sell the house they share，Then there was another sale of real estate.，Business tax should be levied on the sales income according to the tax item "Sales of Real Estate"。……"therefore，If the cooperative house building between the two parties does not meet the requirements of "investing in intangible assets as shares"，Participate in the profit distribution of investors、The act of sharing investment risks，“No business tax levied”，Business tax should be paid。

If the above provisions are met, no business tax will be paid。

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