To pay land value-added tax for re-evaluated real estate, we must first apply for an income tax verification and collection form, truthfully fill in the establishment of the company's account books, and whether the income column can be accurately calculated. At the same time, we should prepare an application for income tax verification and collection and report it to the tax administrator for preliminary examination. Waiting for the approval application to be submitted to the tax bureau for approval. Taxpayers of land value-added tax shall 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. Real estate transfer income includes monetary income, physical income and other income, that is, economic income related to real estate transfer.

Second, analyze the details

The appraisal price of old houses and buildings refers to the replacement cost price assessed by real estate appraisal institutions approved by the government multiplied by the new discount rate when transferring old houses and buildings. The taxes and fees involved in real estate transfer are deducted independently, and the sales expenses and taxes and fees involved are generally deducted according to the bill. Therefore, when evaluating the replacement cost price, sales tax should not be regarded as an integral part of the replacement cost price.

What is the tax rate of land value-added tax?

If the value-added amount does not exceed 50% of the amount deducted, the tax rate is 30%; The tax rate is 40% for the part where the value-added amount exceeds 50% of the deducted item amount and does not exceed 100% of the deducted item amount; If the value-added exceeds 100% of the deducted project amount and does not exceed 200% of the deducted project amount, the tax rate is 50%.