I. Conditions for exemption from land value-added tax 1. Taxpayers build ordinary standard houses for sale, and the value-added amount does not exceed 20% of the deducted project amount. Ordinary standard houses refer to residential houses built according to local ordinary civil housing standards. Senior apartments, villas, resorts, etc. It does not belong to ordinary standard rooms. The identification of "ordinary standard housing" can be strictly controlled within the scope of "ordinary housing standards" formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Construction and other departments on Doing a Good Job in Stabilizing Housing Prices (No.26 [2005] of the State Council). According to document No.26 [2005] issued by the State Council, houses enjoying preferential policies should, in principle, meet the following conditions at the same time: the plot ratio of residential quarters is above 1.0, the construction area of a single set is below 1.20 square meters, and the actual transaction price is below 0.2 times of the average transaction price of houses on the same level of land. All provinces, autonomous regions and municipalities directly under the Central Government shall, according to the actual situation, formulate specific standards for ordinary housing enjoying preferential policies in their respective regions. Allow a single set of construction area and price standards to float appropriately, but the floating ratio shall not exceed 20% of the above standards. For taxpayers who build ordinary standard houses and engage in other real estate development, the value-added amount should be accounted for separately. If the value-added amount is not separately accounted for or cannot be accurately accounted for, the tax exemption provisions in Item (1) of Article 8 of the Provisional Regulations on Land Value-added Tax cannot be applied to the ordinary standard houses built by them. Second, due to the needs of national construction, real estate that has been requisitioned and recovered according to law. Taxpayers who need to transfer the original real estate due to urban planning and national construction shall be exempted from land value-added tax according to the above provisions. The real estate requisitioned and reclaimed by the state construction according to law refers to the real estate requisitioned or reclaimed by the government for the needs of urban planning and state construction. Taxpayers who need to transfer the original real estate due to urban planning and national construction shall be exempted from land value-added tax according to the above provisions. Units and individuals that meet the above tax exemption provisions shall apply to the tax authorities where the real estate is located, and shall be exempted from land value-added tax after examination and approval by the tax authorities. From June 165438+ 10/day, 2008, the land value-added tax on individual housing sales is temporarily exempted. In the case of real estate investment or joint venture, if one of the investors or joint venture invests in land (real estate) as a share or transfers real estate to the invested or joint venture as a condition of joint venture, the land value-added tax will be temporarily exempted. If the above-mentioned real estate is re-transferred by investment or joint venture, land value-added tax will be levied. If one party goes out of the land and the other party contributes funds, and the two parties cooperate to build houses, and the houses are allocated for their own use in proportion after completion, the land value-added tax will be temporarily exempted; After the transfer is completed, the land value-added tax shall be levied. In enterprise merger, if the merged enterprise transfers the real estate to the merged enterprise, the land value-added tax will be temporarily exempted. 2. For the land value-added tax deduction items for which taxpayers have a complete financial system and can accurately calculate income and cost, the amount of the deduction items shall be determined as 65,438+0 according to the relevant provisions of the regulations and detailed rules, and the amount to be paid for obtaining the land use right. Including the land payment that taxpayers need to pay to obtain the land use right and the related expenses paid by the state. 2. The cost of land development, new houses and supporting facilities. Including land requisition, demolition compensation, engineering costs, construction and installation costs, infrastructure costs, public facilities costs, etc. These expenses are deducted according to the actual amount incurred. 3, land development, new housing, supporting facilities costs, financial costs of interest payments, according to the transfer of real estate, provide proof of the financial center, agreed to deduct, but not more than the commercial bank loan interest rate. Other real estate expenses are deducted by 5% of the sum of land use right transfer fee and development cost. 4. Real estate transfer tax. Pay business tax, construction tax and stamp duty on real estate transfer. The education surcharge paid for the transfer of real estate can be deducted together with the tax. 5. buckle. Taxpayers of real estate development can deduct 20% from the sum of the land use right price and real estate cost paid by them. Three. Conditions for land value-added tax liquidation If a taxpayer meets one of the following conditions, land value-added tax liquidation shall be conducted: 1. All real estate development projects are completed and sold; 2, the overall transfer of unfinished real estate development projects; 3. At the same time when the land use right is directly transferred, the competent tax authorities may require taxpayers to carry out land value-added tax liquidation for those who meet one of the following conditions: 1. For a real estate development project that has been completed and accepted, the transferred real estate construction area accounts for more than 85% of the saleable construction area of the whole project, or the remaining saleable construction area has been leased or occupied; 2 sales (pre-sale) license is less than three years; 3. If a taxpayer applies for cancellation of tax registration but fails to go through the land value-added tax liquidation procedures, it shall go through the land value-added tax liquidation procedures before going through the cancellation of registration; 4. Other circumstances stipulated by the tax authorities of provinces (municipalities directly under the Central Government).