从土地取得成本角度讲,协议出让条件下,土地取得成本包括原用地方的补偿价、项目转让价、政府出让金等;招拍挂出让条件下,土地取得成本包括原用地方的补偿价(收购补偿价或土地一级开发成本)、政府收取的地价款。协议出让条件下,由于原用地方的补偿价为双方私下协商,价格可能偏? From the perspective of cost of land acquisition, the cost of land acquisition includes the compensation price of the original land, the project transfer price and the government transfer fee under the condition of the agreement transfer; under the conditions of bidding and auctioning, the land acquisition cost includes the compensation price of the original land Acquisition of compensation price or land development costs), the government fees charged. Under the terms of the agreement, due to the compensation price of the original place for private negotiation by both parties, the price may be partial.