Land value-added tax is calculated and levied according to the actual income obtained from the transfer of real estate. Because the tax calculation involves the cost and expenses of real estate development, and sometimes real estate evaluation, it is impossible to make uniform provisions like other taxes, but it should be determined by the competent tax authorities according to the different situations of real estate transfer. There are three main situations:

Tax payment place:

1. The taxpayer is a legal person.

When the real estate transferred by the taxpayer is located in the same place as its institution or business location, it can declare and pay taxes at the original tax authorities that handle tax registration; If the transferred real estate is not located in the same place as its institution or business location, it should be declared and paid in the competent tax authorities where the real estate is located. 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.

2. The taxpayer is a natural person.

When the real estate transferred by the taxpayer is located in the same place as its residence, it should be declared and paid by the tax authorities at the place where its residence is located; If the transferred real estate is located in a place different from its place of residence, the tax authorities in the place where the real estate is located shall declare and pay taxes.