Taxable amount of land value-added tax = value-added amount × applicable tax rate-deduction amount × quick deduction coefficient. 1, and the "value-added amount" in the formula is the balance of the income obtained by the taxpayer from the transfer of real estate after deducting the project amount. Deduction for calculating the value-added amount: (1) the amount paid for obtaining the land use right; (2) Costs and expenses of land development; (three) the cost and expenses of new houses and supporting facilities, or the evaluation price of old houses and buildings; (4) Taxes related to the transfer of real estate; (5) Other deductions as stipulated by the Ministry of Finance. 2. The land value-added tax shall be subject to a four-level progressive tax rate, with serial number appreciation rate = appreciation amount/deduction item amount, and the tax rate shall be deducted quickly.

Legal objectivity:

Guidelines for the verification of land value-added tax liquidation Article 40 Tax agencies shall, in accordance with the provisions of the tax law, examine the total income of liquidation projects, deduct the project amount, confirm the value-added amount and applicable tax rate, and correctly calculate the tax payable. The auditing procedure usually includes: (1) auditing whether the total income of the liquidation project meets the tax regulations and whether the calculation is correct. (two) to review whether the deduction and value-added amount of liquidation items meet the tax provisions and whether the calculation is correct. 1. If the enterprise has multiple development projects, check whether the income and the deducted project amount belong to the same project; 2. If there are both ordinary houses and non-ordinary houses in the same project, check whether the income and project deduction are accounted for separately; 3 for the same liquidation project, tax exemption for a period of time, pay special attention to the realization time of income and the proportion of deduction items. (three) to review whether the calculation of the proportion of the value-added amount and the deduction items is correct, and to confirm the applicable tax rate of the land value-added tax. (four) to examine and confirm the land value-added tax payable in the current period of the liquidation project and the amount that should be paid or refunded.