Calculation method of land value-added tax
There are generally 4 common situations:
1. New house sales for housing enterprises
2. New house sales for other enterprises (non-housing enterprises)
3. Sales of existing houses
4. Only selling land
(I) Real estate development enterprises sell new houses
1. The amount of transfer income excluding tax =?
2. Total deduction items =?
3. Calculate the value-added amount of =?
The amount of transfer income excluding tax - the specified amount of deduction items
4. Calculate the value-added rate =?
value-added rate = value-added amount/deducted item amount
5. Check the applicable tax rate: Level 4 super rate progressive tax rate table
6. Land value-added tax tax amount
=value-added amount × applicable tax rate - deducted item amount × quick calculation deduction coefficient
Specific analysis is as follows:
1. The amount of transfer income excluding tax =?
(1) Simple tax calculation: tax-inclusive income/(1+5%)
(2) General tax calculation: (tax-inclusive income-land price)/(1+9%)
2. Total deduction items =?
(1) Deduction item 1
Item 1: The amount paid for obtaining the land use right = land price + expenses related to obtaining the land + deed tax
(2) Deduction item 2
Item 2: Real estate development cost
includes land expropriation and demolition compensation, preliminary project fee, construction and installation project fee, infrastructure fee, public supporting facilities fee , development overhead .
Note: Development expenses are calculated separately
(3) Deduction item 3: Real estate development expenses (two deduction methods)
① If interest expenses can be calculated and allocated according to the transfer real estate project and can provide financial institution loan certificate:
allows deductions = interest + (the amount paid for obtaining the land use right + real estate development cost) × 5%
②If interest expenses cannot be calculated and allocated according to the transfer real estate project or financial cannot be provided Institutional loan certificate:
The real estate development expenses allowed to be deducted = (amount paid to obtain the land use right + real estate development cost) × 10%
(4) Deduction item 4: Taxes related to the transfer of real estate
Urban construction tax , Education surcharge , stamp duty, and input tax that does not allow deduction of sales tax can be deducted, and the allowable deduction of the output tax (input tax) cannot be deducted.
(5) Deduction item 5 (additional deduction of 20%):
additional deduction amount = (amount paid for obtaining land use rights + real estate development cost) × 20%
Note: It is only applicable to taxpayers engaged in real estate development, and non-real estate development companies do not enjoy this deduction.
3. Calculate the value-added amount =?
= The amount of transfer income excluding tax - the specified amount of deduction items
4. Calculate the value-added rate =?
value-added rate = value-added amount/deducted amount of project
5. Check the applicable tax rate: Level 4 super rate progressive tax rate table
6. Land value-added tax amount
=value-added amount × applicable tax rate - deducted amount of project × quick deduction coefficient
[Example] In 2022, a certain real estate development company sold an office building that has been completed and accepted, with a total taxable income of 100 million yuan (excluding tax)
The relevant expenses for the development of this office building are:
(1) The land price and various expenses are paid 10 million yuan;
(2) The real estate development cost is 30 million yuan;
(3) The interest expense in financial expenses is 4.5 million yuan (can be calculated and allocated according to the transfer project and provided with financial institution certificate)
(4) The total tax and fee paid during the transfer process is 5.55 million yuan;
(5) The calculation deduction ratio of other real estate development expenses stipulated by the government of the unit is 5%.
calculates the land value-added tax amount that the real estate development company should pay.
1. Total taxable income: RMB 100 million (excluding value-added tax)
2. Deducting the project
(1) The land price and related expenses paid for obtaining the land use right are RMB 10 million;
(2) The real estate development cost is RMB 30 million;
(3) The points can be calculated based on the transfer project and provide financial institution certificate
real estate development expenses
=450+(1000+3000)×5%=650(100000)
(4) The taxes allowed to be deducted are 5.55 million yuan;
(5) Taxpayers engaged in real estate development additional deductions 20%
additional deductions = (1000+3000)×20%=8 million (100000)
items allowed to be deducted Total amount
=1000+3000+650+555+800=6005 (10,000 yuan)
3. Value-added amount = 10000-6005=3995 (10,000 yuan)
4. Value-added rate = 3995÷6005×100%=66.53%
5 .Tax rate:
"partials exceeding 50% to 100%"
Applicable tax rate is 40%, quick deduction coefficient 5%
6. Value-added tax amount
=3995×40%-6005×5%
=1297.75 (10,000 yuan)
or above is just personal opinions and sorting!
If new policies and new practices are involved, please feel free to discuss and share! Progress together!
(Electronic information is required, please chat privately and provide it for free!)
