Land value-added tax liquidation is the last step in real estate development projects. Land value-added tax is a tax levied on units and individuals who transfer real estate for a fee and obtain value-added income.
National investment and policy preference are the main reasons for land value-added
Characteristics of land value-added tax
Special regulations on tax scope
1.Transfer of real estate by sale (√)
2.Cooperate in building houses (√)
3.With houses and houses Real estate investment joint venture (√)
4. Enterprise merger (√)
5. Exchange real estate (√)
6. Real estate mortgage (×)
7. Real estate rental (×)
8. Real estate appraisal value added (×)
9. State-owned land use rights transfer (×)
10. State reclaiming real estate (√)
11. Transfer of real estate by inheritance and gift (×)
Deduction of project amount calculating
Real estate enterprise sales of new houses
deduction of project amount:
(1) The amount paid for obtaining land use rights
(2) The cost of developing land and new houses and supporting facilities
(3) The cost of developing land and new houses and supporting facilities
(4) Taxes related to the transfer of real estate
(5 ) Other deduction items determined by the Ministry of Finance
0 The amount paid for obtaining the land use right
1. If the land use right is obtained by transfer, the land transfer fee paid for the payment
2. If the land use right is obtained by administrative allocation, the transfer fee paid for the transfer according to regulations when transferring the land use right
3. If the land use right is obtained by transfer, the land price paid for the payment
00 The sum of the land price paid by the taxpayer to obtain the land use right and the relevant fees paid in accordance with the unified national regulations
