How to pre-levy land value-added tax for real estate enterprises 1 According to Article 13 of the Announcement of the Municipal Local Taxation Bureau on Solving the Land Value-added Tax Problem (Announcement No.20159 of the Municipal Local Taxation Bureau), the approved collection rate of real estate development projects: (1) The approved collection rate of ordinary residential standards is 6%; (two) residential and other types of non-standard 8% real estate tax assessment rate; (three) to distinguish between different types of real estate, the approved levy rate is 8%. 2. According to the provisions of the first paragraph of Article 11 of the Notice of the Municipal Local Taxation Bureau on Relevant Policies of Land Value-added Tax (AnnouncementNo.), the local taxation bureau 20 158), the taxpayer who transfers the stock house in this link collects the land value-added tax according to the announcement No.8 of the local taxation bureau, and the tax authorities who collect the land value-added tax according to the batch calculation rate of 8% issue the Notice on the Approved Collection of Land Value-added Tax for Stock Houses. What is the land value-added tax rate? 1. The taxpayer of land value-added tax shall apply to the tax authorities where the real estate is located and pay it within the time limit approved by the tax authorities. The location of the property refers to the location of the property. Taxpayers who transfer real estate in more than two areas shall declare and pay taxes according to the location of the real estate. 2. The land value-added tax payer shall sign a contract within 7 days after the transfer of real estate, go to the local tax authorities for tax declaration, and submit the property rights of houses and buildings, the land use right certificate of the land transfer contract, real estate sales, real estate evaluation report and real estate related materials, as well as other transfers. 3. Interest expenses in financial expenses can be deducted according to the facts if they can be calculated and apportioned according to the transferred real estate projects and provided with the proof of financial institutions, but they cannot exceed the amount calculated according to the loan interest rate of commercial banks for the same period. Other real estate development expenses shall be deducted within 5% of the amount calculated according to regulations. Different regions have different regulations on the tax rate of land value-added tax, so if you want to pay it, you should handle it in time. The real estate growth tax must be turned over, so don't evade taxes, or you will be punished by law.