I. What is the VAT rate of real estate development enterprises? The applicable tax rate for the real estate industry after the reform of the camp is 1 1%. Input tax can be deducted with special VAT invoice. Small-scale taxpayers implement a 3% VAT collection rate, and directly calculate and pay VAT according to the sales income excluding VAT, with no input tax deduction.

2. How to pre-levy the land value-added tax of real estate enterprises (1) According to the relevant contents of the Announcement of the Local Taxation Bureau on Relevant Issues Concerning the Settlement of Land Value-added Tax: On the issue of determining the approved collection rate of real estate development projects:

(a) the approved levy rate of ordinary standard houses is 6%;

(2) The approved levy rate for non-ordinary standard houses and other types of real estate is 8%;

(three) can not accurately distinguish between different types of real estate, the approved levy rate is 8%.

(II) According to the relevant contents of the Announcement of Local Taxation Bureau on Relevant Policies of Land Value-added Tax, if a taxpayer is unable to collect land value-added tax in accordance with Article 9 of Announcement No.8 of Local Taxation Bureau during the transfer of stock houses, the competent tax authorities shall calculate and collect the land value-added tax according to the approved collection rate of 8%, and issue the Notice of Approved Collection of Land Value-added Tax for Stock Houses.

Iii. How to calculate the value-added tax of real estate enterprises According to the provisions of State Taxation Administration of The People's Republic of China Announcement No.2016 18, general taxpayers who sell their own developed real estate projects in advance should pay the value-added tax in advance at the rate of 3% in the month following the advance payment. The calculation method is:

Tax payable in advance = advance payment ÷( 1 applicable tax rate or collection rate) ×3%.

The applicable tax rate or collection rate in the above formula shall be selected according to the different tax methods applicable to taxpayers. If taxpayers apply the general tax method, they shall be calculated at the applicable tax rate of 1 1%, and if the simple tax method is applied, they shall be calculated at the collection rate of 5%. The tax calculation method is determined according to the old and new real estate projects respectively. For the old projects whose commencement date is before April 30, 20 16, taxpayers can choose to apply the simple tax calculation method. Once selected, it cannot be changed within 36 months. For the new projects that start after the above date, only the general tax calculation method can be applied.