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自1992年6月11日开始,根据《天津市城镇私房交易补交土地使用权出让金暂行规定》(以下简称暂行规定),天津市实行城镇私房交易补交土地使用权出让金的政策。《暂行规定》规定,私房交易由私房转让者在交易发生时补交该房屋所用土地的土地使用权出让金,其补交的额度按实际成交价的20—35％计算,由土地局根据土地的区位、用途和成交金额中的地价所占比重的具体情况核实并征收,由转让方一次性交纳;实施私房赠与的土地使用权出让金,按不动产总价的10—20％计算,由赠与方或者受赠方一次性交纳;已补交过土地使用权出让金的城镇私房20年后如需再转让,仍须重新签订土地使用权出让合同,补交土地使用权出让金。
Since June 11, 1992, according to the Interim Provisions on Granting Land Use Rights of Urban Private Apartments in Tianjin (Interim Provisions), Tianjin Municipality has implemented the policy of paying premiums for the transfer of land use rights for urban private transactions. Interim Provisions stipulate that the private transaction shall be paid by the private transferor at the time of the transaction for the transfer of the land use right of the land used for the house. The amount of the overcommitment shall be 20-35% of the actual transaction price, Of the land, use and turnover of the proportion of land prices in the specific circumstances of the verification and collection by the transferor lump sum; the implementation of private gift of land use right transfer, according to the real estate price of 10-20% of the total, by the gift Party or beneficiary to pay one-time payment; have been paid after the transfer of land use right transfer of private housing for 20 years and then for the transfer, still have to re-sign the contract for the transfer of land use rights, pay the land use right transfer fees.