Analysis on difference of commercial rent in allocated land and transferred land in Kunming

摘要

Rental shops on allocated lands have always lacked corresponding management measures and trading rules. To provide basis for the formulation of taxation policies for rental shops on allocated lands, this paper investigated the rental shops in the five districts, commercial benchmark land price level 1 to 8 of Kunming on assigned and allocated lands, and carried out the variance hypothesis test on the whole, the districts and the commercial levels. The conclusions are as follows: (1) There are many state-owned enterprises and institutions in the Second Ring Road of Kunming City, mostly are allocated lands; there are many newly developed lands outside the Second Ring Road, mostly are assigned lands. (2) There was no significant difference in the rental shops on assigned and allocated lands in Kunming, and the local differences were significant. (3) The calculation of the income of allocated land shops can refer to the assigned land shops, with a focus on the urban center area and the peripheral areas, and the tax standards can be appropriately lowered in the two areas. Through tax policy, the rent of urban shops should be balanced as far as possible.