What taxes and fees should the court pay for the auction of land transfer?

Legal analysis: the highest judicial interpretation directly stipulates that if an auction is completed, the auction institution may charge the buyer a commission according to the following proportions: if the auction price is less than 2 million yuan, the commission rate shall not exceed 5%; The part exceeding 2 million yuan to 6,543,800 yuan shall not exceed 3%; The part exceeding 6,543,800 yuan to 50 million yuan shall not exceed 2%; The part exceeding 50 million yuan to 65.438+0 billion yuan shall not exceed 654.38+0%; The part exceeding 1 100 million yuan shall not exceed 0.5%.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.