新《土地管理法》把两种行为规定为非法转让土地，一是“买卖或者以其他形式非法转让土地”，二是“擅自将农民集体所有的土地的使用权出让、转让或者出租用于非农业建设”。如何计算这两种非法转让土地行为的非法所得，新法却没有明确规定。 　　本文作者结合自身工作实践提出，计算非法转让土地案件中的非法所得时，应把握从收益中扣除成本计算的原则，以保护当事人的合法权益。 　　这是个值得研究的法律问题， 弄清楚了，对执法实践有重要指导意义。 The new Land Administration Law stipulates that the two acts illegally transfer land. The first is “the sale or the illegal transfer of land by other means.” The second is that “unauthorized use, transfer, transfer or lease of land owned collectively by peasants for non- Agricultural construction. ” How to calculate the illegal proceeds of the illegal transfer of these two acts, the new law is not clearly defined. The author puts forward the principle of deducting the cost from the proceeds when calculating the illegal income in the case of illegally transferring the land, in order to protect the legitimate rights and interests of the parties. This is a legal issue worth studying, figure out, and have important guiding significance for law enforcement practice.