Shandong Provincial Taxation Bureau: Hello, question content. Our company is a general taxpayer and owns a factory and has obtained a land certificate and a real estate certificate. Now that the high-speed rail is needed, it is facing demolition. If the demolition compensation is

Shandong Provincial Taxation Bureau:

Question content Hello. Our company is a general taxpayer and owns a factory and has obtained a land certificate and a real estate certificate. is now going to connect to the high-speed rail and faces demolition . If the demolition compensation is compensated, what taxes and fees should the enterprise pay, and what is the basis for tax calculation? (What I think of is land value-added tax, income tax, deed tax. I don’t know what else, please advise. Thank you for your reply time 2020-01-14

reply content Hello! The questions you submitted have been received.

Corporate income tax: According to the "Announcement of the State Administration of Taxation on the Issuance of the

Article 16 The relocation income of an enterprise shall be the relocation income after deducting the relocation expenditure shall be the relocation income of the enterprise.

The enterprise shall include the relocation income in the current year in the year of relocation completion and calculate the tax.

Article 17 In any of the following circumstances, the enterprise shall conduct relocation liquidation and calculate the relocation income:

(I) The relocation is completed within 5 years (including the relocation year) in any year starting from the relocation.

(II) The relocation period starts from the relocation, and the relocation time is over 5 years (including the relocation year).

Deed Tax: According to the "Notice on Clarifying Related Policies for Deed Tax Tax" 》(Lu Cai Taxation [2017] No. 1)

2. After the land or house of a unit is expropriated by the people's government at or above the county level, it will re-bear the ownership of the land and house. If the transaction price does not exceed monetary compensation, or if the property rights exchange difference is not paid, the deed tax will be exempted for the re-bearing land and house rights. If the compensation exceeds the compensation, or if the property rights exchange difference needs to be paid, the deed tax will be levied for the part of the difference according to regulations. The compensation standard for enjoying tax preferential treatment is referred to the "Regulations on the Examination and Compensation of Houses on State-owned Land" ( The relevant provisions of the State Council Order No. 590) are implemented.

Land Value-added Tax: According to Article 8 of the "Interim Regulations on Land Value-added Tax of the People's Republic of China" (State Council Order No. 138): "If any of the following circumstances occurs, land value-added tax will be exempted:

(II) Real estate requisitioned and recovered in accordance with the law due to national construction needs."

2. According to the "Land Increase of the People's Republic of China" Article 11 of the Implementation Rules of the Interim Regulations of Value Tax (Caifazi [1995] No. 6) stipulates: "The real estate that is requisitioned and recovered in accordance with the law in Article 8 (II) of the Regulations refers to the property that is approved by the government for the implementation of planning and national construction needs of planning and national construction needs of planning and construction in accordance with the law. If the taxpayer relocates due to planning and construction needs of planning and construction in the city, the taxpayer shall be exempted from the expropriation in accordance with these regulations. Land value-added tax. ”

3. According to the provisions of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning Land Value-added Taxation (Finance and Taxation [2006] No. 21): “IV. Regarding the tax exemption issue of taxation and taxpayers transfer real estate by themselves due to the needs of urban implementation planning and national construction, the taxpayer transfers real estate by themselves

“Implementation Rules of the Interim Regulations of the People’s Republic of China”, Article 11, Paragraph 4:

is because of “city” Relocation by the city implements the plan" refers to the relocation of old cities or enterprises due to pollution and disturbance of the people (referring to the generation of excessive waste gas, waste water, waste slag and noise, causing certain harm to the lives of urban residents), and the government or relevant government departments determine the relocation based on the approved urban planning;

relocation due to the "need for national construction" refers to the relocation of construction projects approved by the State Council, provincial people's government, and relevant ministries and commissions of the State Council."

Shenzhen Municipal Taxation Bureau:

Relocation housing is deemed to be a relocation compensation for real estate development projects. Can it be stipulated in Article 7 of the Finance and Taxation [2016] No. 140: "General taxpayers in real estate development enterprises sell real estate projects they develop (except for old real estate projects that choose simple tax calculation methods), The demolition compensation paid to other units or individuals when obtaining land is also allowed to be deducted when calculating sales. ", deducted when calculating sales.

Message time: 2019-11-05

Reply content:

Hello! The questions you submitted have been received, and the information you provide is now replied to as follows:

1. Resettlement safety of government urban renewal projects House purchase, taxpayer establishes a project in his own name, develops a resettlement housing on land where the taxpayer does not bear the land transfer price, and transfers the ownership of the resettlement housing to the indigenous residents for free.

If an invoice is issued, the value-added tax shall be calculated and paid according to the sales amount indicated on the invoice;

If the sales amount indicated on the invoice is significantly lower than the deemed sales amount , or if the invoice is not issued, the value-added tax shall be paid according to the deemed sale of real estate. Please confirm the sales amount according to the following circumstances:

1. Confirm the area of ​​the resettlement housing, which is mainly based on the specific compensation standards or area agreed in the house compensation agreement filed by the urban renewal department.

2. Determine the sales amount deemed sale: ① If the actual relocation area does not exceed the agreement of the demolition compensation agreement, the sales amount shall be determined according to the taxable price of the composition. Group The taxable price = construction project cost × (1+10% cost profit margin) ② The actual relocation area exceeds the area agreed in the demolition compensation agreement. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Project for Business Tax Reform Value-added Tax" (Finance and Taxation [2016] No. 36) Appendix 1 "Implementation Measures for Business Tax Reform Value-added Tax Pilot Project" stipulates that if the taxpayer has a taxable behavior, the price is significantly lower or higher and does not have reasonable commercial purposes, or the performance listed in Article 14 of these Measures occurs. If there is no sales, the competent tax authority has the right to determine the sales in the following order:

(I) Determine according to the average price of the taxpayer selling similar services, intangible assets or real estate in the recent period.

(II) Determine according to the average price of the sales of similar services, intangible assets or real estate in the recent period.

(II) Determine according to the average price of the sales of similar services, intangible assets or real estate in the recent period.

(III) Determine according to the taxable price of the composition. The formula for the taxable price is:

The taxable price = cost × (1+ cost profit rate)

cost profit rate is determined by the State Administration of Taxation.

does not have reasonable commercial purposes, and refers to the reduction, exemption, delay payment of VAT tax through artificial arrangements, or increase the refund of VAT tax.

2. If the behavior of relocating a house is not a government urban renewal behavior. If the sales are born, it is deemed to be confirmed as a normal market sales real estate business. If the taxpayer has a taxable behavior, the price is significantly lower or higher and has no reasonable commercial purpose, or if the behavior listed in Article 14 of these Measures has no sales, please confirm in accordance with the provisions of Article 44 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Project for Business Tax to Comprehensively Loading Value-added Tax" (Finance and Taxation [2016] No. 36) Appendix 1 "Implementation Measures for Business Tax to Comprehensively Loading Value-added Tax Pilot Project".

Anhui:

Business license individual industrial and commercial households , industrial land and factory buildings, whether compensation for national policy demolition needs to be paid tax, consult several questions:

1, whether value-added tax is paid;

2, whether land value-added tax is paid;

3, whether personal income tax is paid; (non-legal person, no corporate income tax is approved)

does there be other unlisted tax obligations, if taxes are required, what are the tax base and proportions, thank you!

2020-12-21

Reply content

State Administration of Taxation Anhui Provincial Taxation Bureau 12366 Tax Service Center Reply:

Hello! The questions you submitted have been received. The reply to the information you provide is as follows:

1. The act of land owners levying land in accordance with the law and paying land and its related tangible movable and real estate compensation fees to land users is exempt from VAT in the case where land users return the land use rights to the land owner as stipulated in Article 1, Paragraph 37 of the "Provisions on the Pilot Transition Policy for Business Tax to Redeem Value-Added Tax" (Issued by Finance and Taxation [2016] No. 36).

2. According to Article 8 of the "Interim Regulations on Land Value-added Tax of the People's Republic of China" (State Council Order No. 138): "If any of the following circumstances occurs, land value-added tax will be exempted:

... (II) Real estate that is requisitioned and recovered in accordance with the law due to national construction needs."

Real estate that is requisitioned and recovered in accordance with the law due to national construction needs refers to real estate that is approved by the government or land use rights to be requisitioned due to urban planning and national construction needs. "Urban Implementation Planning" refers to the relocation of old cities or enterprises to pollution and disturb the people (referring to the generation of excessive waste gas, waste water, waste slag and noise, causing certain harm to the lives of urban residents), and the government or relevant government departments determine the relocation based on the approved urban planning; the relocation of "needs of national construction" refers to the implementation of construction projects approved by the State Council, provincial people's government, and relevant ministries and commissions of the State Council. ”

3. The "Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies on Urban Housing Demolition" (Finance and Taxation [2005] No. 45) stipulates that exempts personal income tax from demolition compensation obtained by the demolition person in accordance with the standards stipulated in the State's relevant urban housing demolition management measures. The "demolition person" includes commercial housing for natural persons, individual industrial and commercial households, sole proprietorships and partnerships engaged in production and operation activities. But the "demolition compensation" does not include operating compensation for individual industrial and commercial households, sole proprietorships and partnerships.

Fujian Provincial Taxation Bureau:

Q: Our company has been included in the scope of government demolition, and the government department intends to pay our company the demolition compensation and ask our company to issue an invoice. Please ask the government department Can I issue an invoice for the door to obtain the demolition compensation? What invoice is issued? Does it fall within the scope of tax exemption? If a general VAT invoice is issued, which tax classification code belongs to?

Answer: According to your statement, if your company belongs to a land user to return the land use right to the land owner, VAT can be exempted. VAT ordinary invoice can be issued in accordance with the "Transfer of Land Use Rights".

File basis:

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Project for Business Tax to Comprehensively Develop the Pilot Project for Business Tax to Comprehensively Develop the Pilot Project for Business Tax to Comprehensively Develop the Pilot Project for Business Tax to Comprehensively Develop the Pilot Project for Business Tax to Comprehensively Develop the Pilot Project" ( Finance and Taxation [2016] No. 36 ) Annex 3 "Provisions on the Transition Policy for Business Tax to Comprehensively Develop the Pilot Project for Business Tax to Comprehensively Develop the Pilot Project": "1. The following items are exempt from VAT

...

(37) The land owner transfers the land use rights and the land user returns the land use rights to the land owner. "

Xiamen Municipal Taxation Bureau:

Question: Hello, state-owned enterprises are commissioned by the government to act as land acquisition and demolition work. does not advance funds and charge an agency service fee . May I ask: 1. How to pay VAT for the demolition compensation fee for the above-ground buildings on behalf of the government; 2. If you only pay the service industry value-added tax on the agency service fee, what conditions should be met? Thank you.

Answer: The demolition compensation paid by your company does not need to be paid VAT. However, the agency service fee charged by your company should be paid VAT according to regulations.

Xiamen Taxation Bureau:

Question: The compensation expenditure for demolition compensation is not in cash, , but in the form of exempting property fees, . Can it be used as a reduction in income when calculating VAT? (Export tax = (income-land price-demolition compensation, etc.) *Applicable tax rate)

Answer: In the above situation, paying compensation and charging property management fees are two different matters, but your company omits the payment of compensation in operation and directly gives compensation in the form of exempting property fees.

Therefore, your company should do tax treatment separately. The output tax on property management fee income shall not be included in the form of offsetting income.

Jiangsu Provincial Taxation Bureau:

Question: I am an individual industrial and commercial household, affiliated with a real estate enterprise to engage in real estate development business. After paying a certain management fee, the business income belongs to me. During the development process, the land in the early stage received a government demolition compensation for the demolition compensation. May I ask, after the compensation paid by the development company, the income part is paid for personal income tax according to the provisions of Guoshufa [1994] No. 179. Is the income subject to the provisions of Finance and Taxation [2005] No. 45)? The demolition compensation obtained by the person to be demolished in accordance with the standards stipulated in the State's relevant urban housing demolition management regulations is exempt from personal income tax?

Answer: Jiangsu Province 12366 Center Reply:

Dear taxpayer (withdrawal agent, payer) Hello! The online message you submitted has been received, and the reply is as follows:

According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies on Urban Housing Demolition" (Finance and Taxation [2005] No. 45), personal income tax will be exempted from demolition compensation obtained by the person being demolished in accordance with the standards stipulated in the State's relevant urban housing demolition management measures.

If you meet the documents' requirements, you can be exempted from personal income tax. If the person being demolished is a real estate company, you cannot enjoy this discount.

Jiangsu:

Hello! I am a sole proprietorship. My company's land and houses have been levied by the government and have obtained demolition compensation according to government standards. Can I enjoy exemption from personal income tax according to Finance and Taxation No. 45?

2019-08-02

Reply content

Jiangsu 12366 Tax Service Hotline: This question is being asked for instructions and will be answered after it is clarified. This consultation is for reference only, and the specific requirements shall be subject to laws, regulations and relevant provisions.

Shenzhen Municipal Taxation Bureau:

Question: During the demolition process, the taxpayer does not own the land use right, but the compensation (properties built on collective land do not own a real estate certificate) received by , do you need to declare and pay land value-added tax, value-added tax, and stamp duty?

Answer: does not need to pay VAT when receiving real estate compensation.

In accordance with the Interim Regulations on Land Value-added Tax, units and individuals who transfer state-owned land use rights, buildings and their attachments on the ground and obtain income are the taxpayers of land Value-added Tax. Real estate that is levied and recovered in accordance with the law due to national construction needs is exempt from land value-added tax.

Demolition compensation contract does not fall within the scope of stamp duty tax.

If you have any questions, it is recommended to further explain the situation before reporting it.

Anhui Provincial Taxation Bureau:

Due to urban planning needs, several business buildings in our unit have been demolished recently and received government demolition compensation, including 1. House land demolition compensation fee 2. Relocation fee 3. Operation transition fee 4. Attachment compensation 5. Demolition reward, a total of five items.

2016 Finance and Taxation No. 36, Article 37 of exemption from value-added tax, "the land owner transfers the land use rights and the land user returns the land use rights to the land owner."

Combined with the understanding of the above laws, please ask: Do the above five expenses obtained by our unit for demolition fall within the scope of VAT tax exemption? If not, which ones should be paid?

2020-07-21

Reply content

State Administration of Taxation Anhui Provincial Taxation Bureau 12366 Tax Service Center Reply:

Hello! The questions you submitted have been received, and the reply to the information you provided is as follows:

Compensation for real estate and goods in demolition compensation shall be calculated and paid VAT according to the current regulations.

Beijing Municipal Taxation Bureau:

Question content

Does the unit pay VAT for demolition compensation? If it is necessary to pay, what value-added tax items are applicable? What is the policy basis

2020-02-27

Reply content

12366 Beijing Center reply:

Hello, please refer to the "Notice of the Ministry of Finance and State Administration of Taxation on Comprehensively Launching the Pilot Project for Business Tax to Comprehensively Develop the Value-Added Tax" (Financial and Taxation [2016] No. 36): "Note for Sales Services, Intangible Assets, Real Estate" "3. Sales of Real Estate

Sales of Real Estate refers to business activities that transfer ownership of real estate. Real estate refers to property that cannot be moved or will cause changes in nature and shape after moving, including buildings, structures, etc.

Buildings, including residential, commercial business premises, office buildings, etc. are available for living, working or entering

structures, including roads, bridges, tunnels, dams and other constructions.

transfers the limited property rights or permanent use rights of the building, transfers the ownership of the building or structure, and transfers the right to use the land occupied by the building or structure, and transfers the right to use the land occupied by the building or structure, pays VAT according to the sale of real estate."

Demolition compensation obtained by enterprise factory buildings due to demolition will be paid VAT according to the sale of real estate, and the compensation for production machines will be paid VAT according to the sale of goods, while manual compensation, suspension of production and business compensation, and green seedling compensation do not fall within the scope of VAT collection. The specific amounts of the above-mentioned types of compensation should be clarified in the demolition agreement, and the demolished unit should calculate them separately in financial processing.

Anhui Provincial Taxation Bureau:

Municipal Rail Transit Project Company pays compensation for the land use rights and ground attachments (greening, non-motorized vehicle sheds, plastic toys and site floors, etc.) occupied along the route (the compensation shall be paid by the project company assigned by the Finance Bureau, and the project company shall sign a compensation agreement to the outside world. The land use rights shall be reclaimed from the state-owned property first, and then allocated to the rail transit project company by the Land and Resources Bureau)

1. Is the compensation for land use rights and ground attachments a taxable project that requires the other unit or individual to issue a value-added tax invoice?

2. It involves compensation to a certain community owners’ committee. Does the community owners’ committee need to go to the tax bureau to issue invoices? Is the receipt OK? (Mainly, the escalator of the ground station occupies part of the land and ground attachments in the community or unit along the street)

2020-08-25

Reply content

State Administration of Taxation Anhui Provincial Taxation Bureau 12366 Tax Service Center Reply:

Hello! The questions you submitted have been received, and the reply to the information you provided is as follows:

1. In the demolition compensation, 's compensation for real estate and goods shall be calculated and paid VAT according to the current regulations. The remaining items that are not taxed cannot be invoiced.

2. According to the State Administration of Taxation No. 28 of 2018 announcement: "Article 9 If an enterprise incurs expenditures in China belong to VAT taxable items (hereinafter referred to as "taxable items"), the other party is a VAT taxpayer who has completed tax registration, and his expenses are made with invoices (including invoices issued by the tax authority in accordance with regulations) as pre-tax deduction vouchers; the other party is a unit that does not need to register in accordance with the law or an individual engaged in small and sporadic business, his expenses are made with invoices or receipt vouchers and internal vouchers issued by the tax authority as pre-tax deduction vouchers. The receipt vouchers should state the name of the receiving unit, the individual's name and ID number, expenditure items, the amount of payment, etc. related information."

If an invoice cannot be issued for projects that are not taxable, you can contact the competent tax authority to verify how to record the account.

Anhui Provincial Taxation Bureau:

The government levys the land (including above-ground structures) in the courtyard of our company due to urban planning needs. The Housing and Urban-Rural Development Commission agreed to give our company a 24.44 million yuan compensation for demolition policy. According to Article 7 of No. 45 of 2019, value-added tax may not be levied. Article 37 of Annex 3 of Announcement No. 201636 may also be exempted from value-added tax. "Land of the People's Republic of China Article 8 (2) of the Implementation Rules of the Interim Regulations on Land Value-added Tax can be exempted from land value-added tax.

The demolition fee includes 6867000 land, 604782.8 houses, 4016.16 demolition fee, 100404 compensation for loss of production and business suspension, and 16,863,797.04 early signing reward.

Which of them can be exempt from value-added tax and land use tax

2020-04-13

reply content

Anhui Province 12366 Tax Service Center of the State Administration of Taxation Reply:

Dear Hello taxpayer (withdrawal agent, payer)! The online message you submitted has been received, and the reply is as follows:

VAT. For the contents of the demolition compensation, the demolition compensation for houses and buildings is currently subject to taxation based on the sale of real estate; land users return the land use rights to the land owner and exempt VAT; other items are not taxed.

Land value-added tax, real estate collected and recovered in accordance with the law due to national construction needs is exempt from land value-added tax.

Fujian Provincial Taxation Bureau:

The demolition compensation for real estate companies has an agreement and bank transfer voucher, and no receipt has been obtained. Can it be used as a certificate of pre-tax deduction?

Date: 2019.11.18

Dear taxpayer! The online message you submitted has been received, and the reply is as follows:

Corporate Income Tax Pre-tax Deduction Voucher You can refer to the relevant provisions of the following documents.

Document basis:

According to the "Announcement of the State Administration of Taxation on the Issuance of the Management Measures for the Issuance of the Pre-tax Deduction Voucher of Enterprise Income Tax" (Announcement No. 28 of the State Administration of Taxation 2018): "Article 8 Pre-tax deduction voucher is divided into internal voucher and external voucher according to the source.

internal vouchers refer to the original accounting vouchers made by the enterprise for cost, expenses, losses and other expenses accounting. The filling and use of internal vouchers shall comply with relevant national accounting laws, regulations and other relevant provisions.

External vouchers refer to vouchers obtained from other units and individuals when an enterprise engages in business activities and other matters to prove its expenditures, including but not limited to invoices (including paper invoices and electronic invoices), financial notes, tax payment vouchers, payment receipts, division orders, etc.

Article 9 If an enterprise's expenditure incurred in China belongs to VAT taxable items (hereinafter referred to as "taxable items"), the other party is a VAT taxpayer who has completed tax registration, and his expenses are made with invoices (including invoices issued by the tax authority in accordance with regulations) as pre-tax deduction vouchers; the other party is an institution that does not require tax registration in accordance with the law or an individual engaged in small and sporadic business, his expenses are made with invoices issued by the tax authority and internal vouchers as pre-tax deduction vouchers. The receipt vouchers should state the name of the receiving unit, the personal name and ID number, expenditure items, the amount of payment, etc. related information.

The criterion for judging small and sporadic business is that the sales of an individual engaged in taxable project business shall not exceed the threshold stipulated in the relevant VAT policies.

If the State Administration of Taxation has other provisions on issuing invoices for taxable items, the specified invoice or notes shall be used as pre-tax deduction vouchers.

Article 10 If the expenditure items incurred by an enterprise in the country do not belong to taxable items, if the other party is a unit, other external vouchers other than the invoice issued by the other party shall be used as pre-tax deduction vouchers; if the other party is an individual, internal vouchers shall be used as pre-tax deduction vouchers.

Although the expenditures incurred by enterprises in China are not taxable items, if an invoice can be issued according to the regulations of the State Administration of Taxation, the invoice can be used as a pre-tax deduction voucher.”

Jilin:

Please answer the policies on the relocation compensation fees for land value-added tax relocation households

Message time: 2019-10-10

According to the State Administration of Taxation on Issues Related to Land Value-added Tax Clearing, State Taxation Letter [2010] No. 220: "If real estate enterprises use real estate resettlement households built by this project, the resettlement of the house shall be deemed to be sold. The income shall be confirmed in accordance with Article 3, Paragraph (I) of the State Administration of Taxation on Issues Related to Land Value-added Tax Clearing Management of Real Estate Development Enterprises (GuoShiFa [2006] No. 187), and at the same time, this shall be recognized as the demolition compensation fee for real estate development projects. The difference payment paid by the real estate development company to the relocated households shall be included in the demolition compensation fee; the difference payment paid by the relocated households to the real estate development company shall be offset by the demolition compensation fee of this project. "

Actual work adjusts taxpayers' land value-added tax revenue according to this clause. According to the above policy, will adjust and increase the company's income from demolition and return to the same product development in the enterprise. The taxpayer has no objection, but at the same time, it requires the increase to be included in the demolition compensation fee, which will lead to a 30% increase in the same proportion of the taxpayer's deduction items and a decrease in the land value-added tax amount. Our bureau believes that this policy cannot be simply explained from the literal meaning. For specific applicable methods, please refer to the state bureau. It is clarified.

main questions are as follows:

1. The real estate company dismantled one and made revenues according to the government's guiding price (with government documents). Whether will adjust and increase revenues according to the tax law in accordance with the average price of similar products developed by the enterprise. (if the enterprise is demolished 60 square meters, but the actual relocation is 80 square meters, is it adjusted to increase overall at the selling price of 80 square meters, or is it 20 square meters based on the area difference )

2. Is the increase in income fully included in the demolition compensation fee (the company's book demolition compensation fee has been recorded at the appraisal price)

3. The basis for the demolition part is the appraisal price or the adjusted market price .

Jilin Provincial Taxation Bureau

Reply time

2019-10- 18

reply content

Jilin Provincial Taxation Bureau 12366 Call Center Reply: Your question needs to be followed through the internal standardized process of the tax authority. Thank you for asking questions.

Sichuan Provincial Taxation Bureau:

Hello, when the real estate development company acquires land, The demolition and return of resettlement households is included in the demolition compensation fee. Is the basis for the deed tax calculation of the demolition compensation fee based on the construction cost of the real estate company's house?

Sichuan 12366 Tax Service Center replied:

Hello! The online message you submitted has been received, and the reply is as follows:

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on the Transfer of State-owned Land Use Rights and other related deed tax issues" (Financial and Taxation [2004 ] No. 134) Document stipulates:

1. If the right to use state-owned land is transferred, the deed tax is the entire economic benefit paid by the bearer to obtain the land use right.

(1) If the transfer is transferred by an agreement, the deed tax is the transaction price. The transaction price includes land transfer fees, land compensation fees, resettlement subsidies, compensation for ground attachments and green seedlings, demolition compensation fees, municipal construction supporting fees, etc. The currency that the bearer should pay, Physical, intangible assets and other economic interests. If

has no transaction price or the transaction price is significantly low, the expropriation authority can determine it in the following two ways:

1. Evaluation price: The price that is comprehensively evaluated by the real estate appraisal agency approved by the government based on the same location and similar real estate, and confirmed by the local tax authorities.

2. Land benchmark land price: Land benchmark land publicly announced by the people's government above the county Price. If

(II) is transferred by bidding, the deed tax is generally determined as the transaction price of the bidding, and the land transfer fee, municipal construction supporting fees and various compensation fees should be included.

2. If the land use right is obtained first by allocation, and then after approval to transfer the land use right is obtained, the deed tax shall be paid in accordance with the law. The tax basis for the land transfer fee and other transfer fees that should be paid.

3. If a purchased public housing has been paid for land transfer fees and other transfer fees, the deed tax for transfer of land ownership will be exempted.

Liaoning:

Can the other party issue an invoice for the demolition compensation paid by the real estate development company to the demolition company? If can be issued, how to issue it? If cannot be issued, whether the demolition compensation agreement and other relevant information can be deducted before tax by income tax, and whether the land value can be included in the cost.

2019-11-22

Reply content

Hello! The questions you submitted have been received, and the information you provide is now replied to as follows:

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Project for Business Tax to Comprehensively Develop the Pilot Project for Business Tax to Comprehensively Develop the Value-Added Tax" (Finance and Taxation [2016] No. 36) Appendix 1: Implementation Measures for Business Tax to Comprehensively Develop the Pilot Project for Business Tax to Comprehensively Develop Value-Added Tax Attachment: Annotation of Sales Services, Intangible Assets, Real Estate: "3. Sales of Real Estate

Sales of Real Estate refers to business activities that transfer ownership of real estate. Real estate refers to property that cannot be moved or will cause changes in nature and shape after moving, including buildings, structures, etc.

Buildings, including residential, commercial business premises, office buildings, etc. can be used for residence, work or conduct Other activities of buildings.

structures, including roads, bridges, tunnels, dams, etc.

If the building is transferred to the limited property rights or permanent use rights, the ownership of the building or structure under construction, and the right to use the land occupied by them will be transferred to the sale of real estate. ”

According to the provisions of the "Decision of the State Council on Amending the "Regulations on the Administration of Invoices of the People's Republic of China" (Decree No. 587 of the State Council of the People's Republic of China): "Article 19: Units and individuals who sell goods, provide services, and engage in other business activities will receive money from external business operations, and the recipient shall Issuing an invoice to the payer; in special circumstances, the payment shall issue an invoice to the payee. "

According to the provisions of the "Notice of the State Administration of Taxation on Issues Related to Land Value-Added Tax Clearing" (Guoshihan [2010] No. 220) document: "

(I) If a real estate enterprise uses real estate resettlement to resettle households in this project, the resettlement of the housing shall be deemed to be sold. The income shall be confirmed in accordance with Article 3, Paragraph (I) of the "Notice of the State Administration of Taxation on Issues Related to Land Value-Added Tax Clearing Management of Real Estate Development Enterprises" (Guoshifa [2006] No. 187), and also confirms this as the demolition compensation for real estate development projects. Real estate development enterprises The difference payment paid to the relocated households shall be included in the demolition compensation fee; the difference payment paid to the relocated households shall be offset by the demolition compensation fee of this project.

(II) The development company shall adopt the resettlement of another place. The houses resettled in another place shall be developed and built by themselves. The value of the house shall be calculated in accordance with the provisions of Article 3, Paragraph (I) of the Guoshuofa [2006] No. 187, Article 3, Paragraph (I) of the Guoshuofa [2006] No. 187, Article 3, Paragraph (I) of the project shall be included in the demolition compensation fee; if the houses resettled in another place shall be purchased, the actual purchase expense shall be included in the demolition compensation fee.

(III) For monetary resettlement and demolition, the real estate development company shall be included in the demolition compensation fee based on legal and valid certificates. "