1. Land value-added tax definition
Land value-added tax definition
Land value-added tax refers to the transfer of state-owned land use rights, land on the ground For units and individuals that obtain income from buildings and their attachments, the income gained from the transfer includes monetary income, physical income and other income minus the amount of statutory deduction items, as the basis for tax calculation. A tax paid by the state, which does not include the free transfer of real estate through inheritance or gift.
It can be seen that the land value-added tax is only taxed on real estate that is "transferred for a fee", and is not taxed on real estate that is transferred for free by "inheritance, gift", etc. . That is,
(1) real estate leasing, mortgage, agency construction, self-construction and self-use and other activities without transfer of land use rights and real estate property rights are not within the scope of taxation;
(2) inheritance, qualified gifts and other free transfers are not within the scope of taxation. It is within the scope of taxation;
(3) The transfer of house ownership on collective land is not within the scope of taxation.
2. Land value-added tax calculation formula
Land value-added tax calculation formula
Tax payable = value added × applicable tax rate - statutory deduction item amount × quick calculation deduction coefficient
(value added amount = real estate transfer income - statutory deduction item amount)
[ Note】: When calculating land value-added tax after the " business tax to value-added tax to ", each item will not include tax. Therefore, when calculating sales, the sales are tax-exclusive, and the input tax is all deducted from the amount of deducted items.
Land value-added tax adopts four-level progressive tax rate, as follows:
[Note]: ordinary standard residential refers to residential housing built according to the local general civil residential standards. High-end apartments, villas, resorts, etc. are not ordinary standard residences. The specific boundaries between ordinary standard residences and other residences are stipulated by the people's governments of each province, autonomous region, and municipality directly under the Central Government.
3. Land value-added tax pre-collection management
Due to the long development cycle of real estate projects and the value-added rate of real estate projects has not been correctly calculated, in order to ensure that taxes flow smoothly and evenly into the national treasury, pre-collection and then liquidation are adopted collection and management model.
Preliminary levy refers to the income obtained from the transfer of real estate before the project is fully completed and settled, and is levied according to the approved tax rate. The tax rate varies slightly from place to place.
In order to facilitate taxpayers and simplify the calculation of advance land value-added tax, if a real estate development enterprise adopts the method of advance payment to sell self-developed real estate projects, it can calculate the basis for prepayment of land value-added tax according to the following method: Preliminary collection of land value-added tax The calculation basis = advance payment - value-added tax payable in advance, that is,
Land value-added tax payable in advance = (advanced payment - prepaid value-added tax) and non-residential categories.
IV. Land value-added tax liquidation management
1. Liquidation method
According to Article 1 of the "Land Value-Added Tax Liquidation Management of Real Estate Development Enterprises" (Guo Shui Fa [2006] No. 187) The provisions of the regulations: "The settlement of land value-added tax shall be settled in units of real estate development projects approved by relevant national departments. For projects developed in phases, settlement shall be carried out in units of phased projects. development projects include both ordinary residential and non- For ordinary residential buildings, the value-added amount should be calculated separately. That is, the land value-added tax should be settled according to "instalments and products".
"Instalment" means liquidation based on installment projects;
"sub-product" is specifically divided into one-way, two-way and three-way methods. one-way means that all business types are liquidated together, and the two-way method is based on residential and other Separate liquidation, the three-point rule is to liquidate separately according to ordinary residences, non-ordinary residences and others.
That is, the land value-added tax of the project = ∑ Land value-added tax of each installment
Land value-added tax of three installments = ∑ Land value-added tax of different categories in the current period = Land value-added tax of ordinary residential buildings in the current period + Land value-added tax of non-ordinary residential buildings in the current period + Other land value-added taxes in the current period (assuming liquidation according to the three-thirds rule)
2, liquidation conditions
(1) Voluntary liquidation
Taxpayers who meet one of the following conditions shall conduct land value-added tax liquidation: (1) The real estate development project is fully completed and the sale is completed; (2) The overall transfer of unfinished real estate is finalized Development projects; (3) Direct transfer of land use rights.
(2) Passive liquidation
For those that meet one of the following conditions, the competent tax authorities may require taxpayers to liquidate land value-added tax: (1) For real estate development projects that have been completed and accepted, the real estate construction area has been transferred Proportion of salable floor area of the entire project More than 85% of is , or the proportion does not exceed 85%, but the remaining salable building area has been rented or used for self-use; (2) The has not been sold out after three years of obtaining the sales (pre-sale) license; (3) The taxpayer applies for cancellation of tax registration but has not completed the land value-added tax liquidation procedures; (4) Other situations stipulated by the tax authorities of the province (autonomous region, municipality directly under the Central Government, city under separate state planning).
3. Disposal of the remaining untransferred real estate during liquidation
If all the development products are not sold during the land value-added tax liquidation, but have met the liquidation conditions and are determined to need to be liquidated by the competent tax authorities, the remaining untransferred real estate shall be treated pending realization The income is not included in the total income of liquidation, and the realized costs and expenses should also be excluded from the total costs and expenses. When
is sold or transferred for a fee after liquidation, the land value-added tax declaration shall be made in accordance with regulations. The income shall be recognized in accordance with the above regulations. The amount of deduction items shall be calculated based on the cost per unit building area at the time of liquidation multiplied by the area sold or transferred. Tax rate and quick calculation deduction coefficient applies the tax rate and quick calculation deduction coefficient determined at the time of liquidation.
5. Land value-added tax calculation steps
1. Prepayment of land value-added tax
Calculate the land value-added tax that must be paid in advance for each type of property:
Land value-added tax payable in advance = (advanced payment - prepaid value-added tax) For multiple classifications, the land value-added tax is calculated according to the first installment and then the classification (one-point method, two-point method and three-point method).
That is, first calculate the land value-added tax payable for a certain category in each period, then summarize each period, and finally total all installments.
Land value-added tax payable = ∑ Land value-added tax payable in each installment = ∑ Land value-added tax payable in each period per category
The land value-added tax in the first category of each period is as follows: Step calculation:
(1) Confirm taxable income
Real estate transfer income refers to the entire price obtained from the transfer of real estate and related economic benefits, including: monetary income, physical income and other income.
Taxable income is income without tax, that is, taxable income = tax-included income - Output tax
[Note]: When calculating output tax, there is a dispute as to whether the taxable income includes the value-added tax deducted from the land price:
① One view is that it is not included, that is, taxable income = tax-included income - output tax = tax-included income - tax-included income ÷ (1 + applicable tax rate) × applicable tax rate = tax-included income ÷ (1 + 9% )
② One view is that it includes, that is, taxable income = tax-included income - output tax = tax-included income - (tax-included income - land price allowed to be deducted in the current period) ÷ (1 + applicable tax rate) × applicable tax rate = Tax-included income ÷ (1 + 9%) + land price allowed to be deducted in the current period ÷ (1 + 9%) * 9%
This article uses the second method to calculate land value-added tax, that is, its taxable income should include land price deductions. reduced value-added tax.
(2) Confirm the amount of statutory deduction items
The amount of statutory deduction items = (land cost + development cost [excluding tax]) × (1 + 5% [sales expenses and administrative expenses] + 5% [financial expenses, providing financial institutions] Proof of allowable deduction] + 20% [Real estate development enterprises can be super-deducted]) + Tax [VAT surcharge]
statutory deduction items include the following five items:
① The amount paid to obtain the land use right
The amount paid to obtain the land use right refers to the land price paid by the taxpayer to obtain the land use right and the amount paid by the country Relevant fees paid under unified laws and regulations.
Including land transfer fee, deed tax, demolition compensation fee, urban infrastructure supporting fee and deed tax, urban land use tax , etc., and there are also differences in recognition in different places.
[Note]: According to Guo Shui Han [2010] No. 220, the deed tax paid by a real estate development enterprise to obtain land use rights should be regarded as “relevant fees paid in accordance with unified national regulations” and included in the “acquisition of land use rights” Deducted from the amount paid. Therefore, although deed tax cannot be deducted when calculating value-added tax, it can be deducted when calculating land value-added tax.
② real estate development costs
is Dajianan. All costs involving value-added tax are tax-exclusive costs.
includes land acquisition and demolition compensation fees, preliminary engineering fees, construction and installation engineering fees, infrastructure supporting fees, public supporting facilities fees , development indirect costs , etc.
③ Real estate development expenses
Real estate development expenses refer to sales expenses, management expenses, and financial expenses related to real estate development projects.
Interest expenses in financial expenses , if it can be calculated and allocated based on the transferred real estate project and provided with proof from a financial institution, is allowed to be deducted based on the facts, but the maximum amount cannot exceed the amount calculated based on the interest rate of similar loans from commercial banks for the same period.
Other real estate development expenses, the amount calculated in accordance with the provisions of Article 7 (1) (2) of the "Interim Regulations of the People's Republic of China on Land Value Added Tax Implementation Rules" (the amount paid to obtain the land use right and the cost of real estate development) Deductions are calculated within 5% of the sum.
If the interest expenses cannot be calculated based on the transferred real estate project or the financial institution certificate cannot be provided, the real estate development expenses shall be based on the provisions of Article 7 (1) (2) of the "Implementation Rules of the Interim Regulations of the People's Republic of China on Land Value Added Tax" (obtaining land use). The deduction is calculated within 10% of the sum of the amount paid for the right and real estate development costs). The specific proportions of the above calculated deductions shall be stipulated by the people's governments of each province, autonomous region, and municipality directly under the Central Government.
That is, development cost = financial cost [deduction based on actual facts] + (land cost + development cost) × 5%
or development cost = (land cost + development cost) × 10%.
④ Taxes related to the transfer of real estate
Generally speaking, taxes related to the transfer of real estate refer to the value-added tax surcharge, that is, urban construction and maintenance tax + education fee + local education surcharge.
⑤ Other deduction items stipulated by the Ministry of Finance
For taxpayers engaged in real estate development, a 20% deduction can be added to the sum of the amounts calculated according to items 1 and 2.
(3) Calculation of value-added amount
Value-added amount = income (excluding tax) - statutory deduction item amount (deducting input tax)
(4) Calculation Calculate the value-added rate
Value-added rate = value-added amount ÷ statutory deduction item amount (deducting input tax)
(5) Confirm the tax rate and calculate the tax payable
① Value-added rate ≦ 50%
Land value-added tax amount = value-added × 30%
② 50% <>
Land value-added tax amount = Value-added × 40% - Amount of statutory deduction items × 5%
③ 100% <>
Land value-added tax amount = value added × 50% - Amount of statutory deduction items × 15%
⑤ Value-added rate > 200%
Land value-added tax amount = value-added amount × 60% – statutory deduction item amount × 35%
3, land value-added tax paid
Land value-added tax paid = land value-added tax payable - land value-added tax prepaid
If the land value-added tax payable is less than the land value-added tax prepaid, you can apply for a tax refund.
Land value-added tax calculation table
VI. Land value-added tax calculation example
A real estate development company in a city sold the residential properties it developed and obtained a total sales revenue of 387 million yuan. To develop the project, the company paid a land transfer fee of 60 million yuan, a land deed tax of 1.8 million yuan, a development cost including tax of 150 million yuan, and an input tax of 11 million yuan. The project is developed in one phase and is settled according to the "dichotomy method" of ordinary residences and non-ordinary residences. The pre-tax rate is 2.5% for ordinary residences and 3% for non-ordinary residences. If the project residence is a non-ordinary residence, the tax payable is:
Since liquidation is based on the "dichotomy" between ordinary residences and non-ordinary residences and the project residences are non-ordinary residences, the project can be liquidated as a whole to calculate the land value-added tax.
1. Calculate prepaid land value-added tax
Tax-excluding income = sales income (tax included) - output tax = sales income - (sales income - land price allowed to be deducted) ÷ (1 + applicable tax rate) × applicable Use tax rate
=38,700-(38,700-6,000)÷(1+9%)×9%=360 million yuan
Land value-added tax tax payable in advance = advance payment (excluding tax) × prepayment rate = 36,000*3%=10.8 million yuan
2. Calculate the land value-added tax payable
(1) Confirm taxable income
Taxable income = No Income including tax = 360 million yuan
(2) Confirm the amount of statutory deduction items
Value-added tax = output tax - input tax
= 2,700-1,100 = 16 million yuan
tax = value-added tax additional = value-added tax × 12%
= 1,600 × 12% = 1.92 million yuan
statutory deduction item amount = (land cost + development cost [excluding tax]) × (1+ 5%+5%+20%)+tax
=[6,000+180+(15,000-1,100)]×(1+5%+5%+20%)+192=262.96 million yuan
(3) Calculate value-added amount
Value-added amount = income (excluding tax) - statutory deduction item amount
= 36,000-26,296 = 97.04 million yuan
(4) Calculate the value-added rate
Value-added rate = value-added amount ÷ statutory deduction item amount = 9,704 ÷ 26,296 = 36.9%
(5) Confirm the tax rate and calculate the tax payable
Value-added rate ≦ 50%, then the amount of land value-added tax payable = value-added × 30%
=9,704×30%=29.112 million yuan
3. Calculate the land value-added tax paid
The land value-added tax paid = land value-added tax payable - land value-added tax prepaid
=2,911.2-1,080=18.312 million yuan
Six steps for land value-added tax calculation
Four levels of super-rate progressive tax rates. The proportion of "the value-added amount does not exceed the amount of deduction items" at each level includes this proportion. To calculate the land value-added tax, it can be calculated by a simple method of multiplying the value-added amount by the applicable tax rate minus the amount of deduction items multiplied by the quick calculation deduction coefficient. The specific formula is as follows:
(1) The value-added amount does not exceed 50% of the amount of deduction items. The amount of land value-added tax = value-added × 30%
(2) The value-added exceeds 50% of the amount of the deduction item, but does not exceed 100%. Land value-added tax = value-added × 40% - deduction item amount × 5%
(3) The value-added amount exceeds the deduction item amount by 100%, but does not exceed 200%. Land value-added tax = value-added × 50% - deduction item amount × 15%
(4) The value-added amount exceeds the deduction item amount by 200%. The amount of land value-added tax = value-added tax × 60% - the amount of deduction items × 35%
2. What are the deduction items for land value-added tax?
The deduction items for calculating the value-added amount, specifically:
(1) Payment for obtaining land use rights The amount refers to the land price paid by taxpayers to obtain land use rights and related fees paid in accordance with unified national regulations.
(2) The cost of developing land and building new houses and supporting facilities (hereinafter referred to as real estate development) refers to the actual costs incurred by taxpayers in real estate development projects (hereinafter referred to as real estate development costs), including land acquisition and demolition compensation fees, and preliminary engineering fees, construction and installation project fees, infrastructure fees, public supporting facilities fees, and development indirect costs.
Compensation fees for land acquisition and demolition include land acquisition fees , cultivated land occupation tax, labor resettlement fees, net expenditures related to compensation for the demolition of above-ground and underground attachments, and housing expenditures for resettlement and relocation, etc.
Preliminary engineering fees include planning, design, project feasibility study, hydrology, geology, surveying and mapping, "three connections and one leveling" and other expenditures.
Construction and installation project fees refer to construction and installation project fees paid to the contractor in the form of outsourcing, and construction and installation project fees incurred in a self-operated manner.
Infrastructure fees include expenditures incurred on roads, water supply, power supply, gas supply, sewage discharge, flood drainage, communications, lighting, sanitation, greening, and other projects in the development community.
Public supporting facilities fees include expenditures incurred on public supporting facilities within the development community that cannot be transferred for a fee.
Development indirect expenses refer to the expenses incurred by directly organizing and managing development projects, including wages, employee benefits, depreciation expenses, repair expenses, office expenses, water and electricity expenses, labor protection expenses, amortization of swing housing, etc.
(3) The costs of developing land and building new buildings and supporting facilities (hereinafter referred to as real estate development costs) refer to the sales costs, management costs, and financial costs related to real estate development projects.
Interest expenses included in financial expenses, if they can be calculated and allocated based on the transferred real estate project and provided with certification from a financial institution, are allowed to be deducted based on the facts, but the maximum amount cannot exceed the amount calculated based on the interest rate of similar loans from commercial banks for the same period. Other real estate development expenses shall be deducted within 5% of the sum of the amounts calculated in items (1) and (2) above.
If the interest expenses cannot be calculated based on the transferred real estate project or the financial institution certificate cannot be provided, the real estate development expenses shall be calculated and deducted within 10% of the sum of the amounts calculated in items (1) and (2) above.
The specific proportions of deductions calculated above are stipulated by the people's governments of each province, autonomous region, and municipality directly under the Central Government.
(4) The assessed price of old houses and buildings refers to the replacement cost price assessed by a real estate appraisal agency approved by the government multiplied by the newness discount rate when transferring used houses and buildings. . Appraised prices are subject to confirmation by local tax authorities.
(5) Taxes related to the transfer of real estate refer to the business tax, urban maintenance and construction tax , and stamp duty paid when transferring real estate. Educational surcharges paid for the transfer of real estate can also be deducted as taxes.
(6) For the total price of the transfer of real estate and related economic benefits, taxpayers engaged in real estate development can be deducted by an additional 20% of the sum of the amounts calculated according to the provisions of items (1) and (2) above.
3. Example of land value-added tax calculation method
A certain real estate development company sold an office building with a total income of 100 million yuan. The relevant expenditures for developing the office building are: 10 million yuan in land price and various expenses; 30 million yuan in real estate development costs; 5 million yuan in interest expenses in financial expenses (can be calculated and apportioned according to the transfer project and provided with certificates from financial institutions), but Among them, RMB 500,000 is interest plus penalty; the relevant taxes and fees paid during the transfer process totaled RMB 5.55 million; the deduction rate for other real estate development expenses stipulated by the local government of the unit is 5%. Calculate the land value-added tax payable by the real estate development company.
(1) The land price and related fees paid to obtain the land use rights are 10 million yuan;
(2) The real estate development cost is 30 million yuan;
(3) Real estate development costs = 5 00-50+ (1000+3000) × 5% = 650 (10,000 yuan);
(4) The tax deduction allowed is 5.55 million yuan;
(5) Taxpayers engaged in real estate development can deduct an additional 20%; allowed Deduction amount = (1000 +3000) 005=3995 (ten thousand yuan);
(eight) value-added rate = 3995÷6005×100%=66.53%;
(nine) tax payable = 3395×40%-6005×5%=1297.75 (ten thousand yuan).
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-