Hello friends! I am Ye Zi and Qinghe. The knowledge point we are talking about today is: land value-added tax calculation.
We all know that the calculation routine of land tax increases is actually not complicated. You can recall that the order is as follows: ① Value-added amount—② Value-added rate—③ Find tax rate—④ Calculate tax amount
The key is to determine taxable income and determine deduction items. There are many "traps" waiting for you, what are calculated, what are not calculated, whether taxes are calculated into deductions, etc.
So, the order often becomes like this: ① Determine income (think about what income contains? Which ones count? What are not counted? Tax or tax included?) - ② Determine the deduction amount (think about what are included in the 6 deductions? Which ones count?) - ③ Value-added amount - ④ Value-added rate - ⑤ Find tax rate - ⑥ Calculate tax amount
calculation becomes complicated. In order to understand it simply, we can only understand it through some examples, and we cannot memorize it.
Let's start with the simple one.
Example:
In March 2021, a real estate development company transferred a new ordinary residential building and obtained a tax-excluding income of 50 million yuan. The total tax and surcharges that can be deducted during the transfer process are 540,000 yuan. The company paid 20 million yuan in land prices and related taxes and fees to obtain the land use rights of the residence, 10 million yuan in real estate development costs, and 1 million yuan in interest expenses (can be calculated and allocated according to real estate projects and provided proof of financial institutions). The calculated deduction ratio for other real estate development expenses stipulated by the provincial government of the company's location is 5%. The company should pay land value-added tax ( ) million yuan.
A.0
B.140.25
C.223.75
D.328.8
Analysis:
Calculation routine: ① Determine income—② Determine deduction amount—③ Value-added amount—④ Value-added rate—⑤ Find tax rate—⑥ Calculate tax amount
1. Determine income
Transfer excluding tax income 50 million
Note the trap:
(1) Question 1: Before or after the VAT reform?
Look at the time. The land value-added tax revenue for real estate transferred before the "VAT reform" on May 1, 2016 is tax-inclusive, "It is tax-excluding after the VAT reform"
(2) Question 2: Tax included or tax-inclusive?
If it is "tax included" after "VAT reform", it will be calculated directly. What if it is tax included? To convert to tax-excluding income. The simple tax rate is 5%, and the general tax rate is 9%. If this 50 million is tax-inclusive, the income is:
5000÷ (1+5%) = 4761.9 or 5000÷ (1+9%) = 45.8716 million
(3) Question 3: Are there many interference items?
If there are many interferences in income, you must determine which special circumstances require land tax increase and which special circumstances require land tax increase and which do not require land tax increase.
3 special cases where land tax is required:
① House mortgage (using house to pay off debts and paying for payment) is the most common.
②House exchange (including replacement, not including personal exchange)
③Non-public welfare gift
4 special circumstances in which land tax increases are not required:
①Enterprise merger and transfer of real estate (reorganization, restructuring, merger, division, which can be understood as changing the company name, and there is no income)
②Real estate inheritance (no income)
③Real estate gift (given to immediate relatives, support)
③Real estate gift (given to immediate relatives, support) Donations from people and public welfare are also without income)
④ Individuals exchange their own residential real estate (change rather than buying and selling, and there is no income. However, enterprises, institutions and units exchange real estate)
2. Determine the deduction cost
6 deduction items are listed item by item
(1) Land cost
from the state to call the land transfer fee, and from other enterprises and institutions to call the land price, the amount depends on the transfer contract.
The question is here, the title "The land use right of the residence pays the land price and related taxes of 20 million yuan." What taxes and fees include
? Including: deed tax, land auction commission, land registration fee, land collection and assessment fee, etc. In fact, the land cost includes taxes and fees, which is still controversial, because income does not include taxes and fees, and the cost includes taxes and fees, which is unfair. Moreover, there are different standards for implementation in various places. Some taxes and fees can be deducted, while some taxes and fees cannot be deducted.Of course, if there are controversy, the topic is generally not so complicated.
(2) Real estate development cost
This question gives 10 million yuan. If
is not given, we need to think about what 6 costs include?
① Land expropriation and demolition compensation
②Preliminary project fee
③Construction and installation project fee
④Infrastructure fee
⑤Public supporting fee
⑥Development overhead
(3)Real estate development fee
High real estate development fee
Real estate development fee simple:
(land cost + real estate development cost)×10%(within)
Be more complicated, bank loan interest can be deducted:
(land cost + real estate development cost)×10%+interest
Because in the question, the calculation deduction ratio of other real estate development expenses stipulated by the provincial government where the company is located is 5%. (If we don’t have it, we will calculate it at the highest 10%)
(2000+1000) × 5%+100=2.5 million
(4) Taxes related to the transfer of real estate
are mainly urban construction tax and education surcharges. If it is a sales of an old house, stamp duty can also be included, of course the topic will not be complicated.
.54 million
Other deduction items stipulated by the Ministry of Finance (actually an additional deduction discount)
(land cost + real estate development cost) × 20%
(2000+1000) × 20%=6 million
Total deduction cost
2000+1000+250+54+6 00=39.04 million
Note:
sells old houses, the cost is as follows:
(1) The amount paid for obtaining land use rights
(2) Taxes related to transfer of real estate
(3) The appraisal price of old houses and buildings (evaluation price = replacement cost price * to newness discount rate)
3. Calculate the value-added amount html l4
Revenue - Cost
5000-3904=1096
4. Calculate the value-added rate
value-added amount ÷ cost
1096÷3904×100%=28.07%
5. Determine the tax rate
see table
is less than 50%, and the applicable tax rate is 30%. The quick deduction coefficient is 0
Calculated tax amount
Land value-added tax = value-added amount * Tax rate - Total deduction amount * Quick deduction number
1096×30%+3904×0=3.288 million
At this point, a problem of land tax increase is truly completed. But the question is the question. When it is really practical, the increase in taxes in land is actually more complicated. For example, how to calculate the completion time? How to calculate the area, what is the basis for building area, selling area, or land area? How to distinguish between fine decoration and rough decoration? How to verify the public supporting fees, how to calculate underground civil defense, bicycle garage, property housing, overhead floor, etc. Because different algorithms will greatly affect the results of land tax increases. If we have time, we will study it slowly. If you have time, you can also list a list of ten questions about land tax increase.
Learn a little bit every day and make progress a little bit every day. That’s all for today’s lecture.
