How to collect land value-added tax Taxpayers of land value-added tax in tax places should file tax returns with the competent tax authorities where the real estate is located, and pay them within the time limit approved by the tax authorities. "Location of real estate" refers to the location of real estate. If the real estate transferred by a taxpayer is located in two or more areas, it shall be declared and taxed separately according to the location of the real estate. Taxpayers who declare land value-added tax shall, within 7 days after the signing of the contract for the transfer of real estate, go to the competent tax authorities where the real estate is located for tax declaration, and submit to the tax authorities the property rights of houses and buildings, land use right certificates, land transfer, real estate sales contracts, real estate evaluation reports and other materials related to the transfer of real estate. The first step of land value-added tax collection is approved and collected at the rate of 1% of the transaction price of the transferred second-hand house, which is similar to the current personal income tax collection method. If the transaction price is 500,000 yuan, the land value-added tax should be 500,000×1%= 5,000 yuan. In the second step of land value-added tax collection, after deducting the amount of legal deduction items, it will be collected at a progressive rate of four levels. Among them, there are two situations: one is to be able to provide the purchase invoice, and the other is to be unable to provide the invoice, but to provide the evaluation report of the real estate appraisal agency. 1. If the purchase invoice can be provided, the following items can be deducted: (1) The amount contained in the valid invoice when the real estate is acquired; (2) Add 5% of the amount stated in the invoice every year from the year of purchase to the year of transfer; (3) Taxes related to the transfer of real estate paid uniformly according to state regulations; (4) Deed tax paid when acquiring real estate. 2. If the house purchase invoice cannot be provided, but the house and building price appraisal report appraised by the real estate appraisal agency according to the replacement cost appraisal method can be provided, the deducted project amount shall be confirmed according to the following standards: (1) proof of the amount paid when obtaining the right to use state-owned land; (2) The house and building prices assessed by intermediary agencies (excluding the land assessment value) shall be confirmed by the local competent tax authorities; (3) Taxes and price assessment fees related to the transfer of real estate paid uniformly according to the provisions of the state. At present, there is a great controversy about land value-added tax in academic and practical circles in China, but judging from the effect of implementing this tax at present, the advantages do outweigh the disadvantages.

Legal objectivity:

Business Guidelines for Land Value-added Tax Clearing and Verification Article 40 A tax agency shall, in accordance with the tax laws and regulations, review the total income of the liquidation project, deduct the amount of the project, confirm its value-added amount and the applicable tax rate, and correctly calculate the tax payable. The auditing procedures usually include: (1) Auditing whether the total income of the liquidation project meets the tax regulations and whether the calculation is correct. (two) to examine whether the deduction amount and the value-added amount of the liquidation items comply with 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 amount and the amount deducted from the project are accounted for separately; 3 for the same liquidation project, tax exemption for a period of time, tax for a period of time, we should pay special attention to the realization time of income and the proportion of deduction items. (three) to review whether the calculation of the ratio of the value-added amount to the deduction items is correct, and to confirm the applicable tax rate of land value-added tax. (four) to review and confirm the current land value-added tax payable and the amount to be paid or refunded for the liquidation project.