Changing plot ratio of transferred land is a common problem.The Ministey of Land and Resources asks to use land value of per unit floor to determine the payment of land-transferring fees,but there is no concrete ways.Combining the relationship between the land value of per unit floor and the plot ratio in Dezhou base value of land syetem,how to assess land value of per unit floor and how to use land value of per unit floor to determine the payment of land-transferring fees have been studied.%出让土地改变容积率是一个普遍的问题,国土资源部要求用楼面地价核定应当补缴的土地出让价款,但没有具体的实施方案。该文结合德州市基准地价体系研究了楼面地价与容积率的关系,对如何评估楼面地价及如何用楼面地价核定应当补缴的土地出让价款进行了探讨。
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