Abstract: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 landtransferring 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 landtransferring fees have been studied