1. Yes: Article 6 of Guo Shui Fa [2006] 187 stipulates: audit and verification of land value-added tax settlement projects; When entrusting a tax intermediary agency to audit liquidation matters, it shall issue an audit report in the format prescribed by the tax authorities. The tax authorities may accept the appraisal report that meets the requirements. 2. The tax authorities shall put forward clear requirements on the access conditions, working procedures, verification contents and legal responsibilities of tax intermediaries engaged in land value-added tax liquidation and verification, and make necessary guidance and management. 3. In addition, according to the above-mentioned documents, the competent tax authorities have the right to entrust tax intermediaries with verification qualifications to conduct preliminary verification and issue verification reports to the competent tax authorities. After the examination and approval by the competent tax authorities, the taxpayer shall remit the final tax. Therefore, the land value-added tax is still paid by the tax authorities, and the entrusted tax intermediaries only conduct a preliminary review of the land value-added tax deduction items and operating income declared by taxpayers. After passing the examination, it shall be submitted to the competent tax authorities. Taxpayers settle land value-added tax.