Chapter I Scope of Application
Article 1 These Measures are formulated in accordance with the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No.36) and the relevant provisions of the current value-added tax.
Article 2 These Measures shall apply to the sale of self-developed real estate projects by real estate development enterprises.
Self-development refers to infrastructure and housing construction on land that has obtained land use rights according to law.
Analysis: The provisions of this article are aimed at real estate development enterprises.
Article 3 Real estate development enterprises that purchase unfinished real estate projects by acquisition and continue to develop them and set up projects in their own names for sale belong to the sales of self-developed real estate projects as stipulated in these Measures.
Analysis: It stipulates the treatment of real estate enterprises to purchase unfinished real estate projects for project sales.
Chapter II Collection and Management of General Taxpayers
Section 1 Sales volume
Article 4 General taxpayers of real estate development enterprises (hereinafter referred to as general taxpayers) selling self-developed real estate projects shall apply general taxation methods, and calculate the sales amount according to the total price and extra-price expenses obtained, after deducting the land price corresponding to the real estate projects sold in the current period. The calculation formula of sales volume is as follows:
Sales amount = (total price and out-of-price expenses-land price allowed to be deducted in the current period) ÷ (1+1%)
Analysis: In the provisions of the pilot project of changing business tax to value-added tax (III), the tax payment on the difference between sales of real estate is explained in detail.
Article 5 The land price allowed to be deducted in the current period shall be calculated according to the following formula:
Land price allowed to be deducted in the current period = (construction area of real estate projects for sale in the current period ÷ construction area of real estate projects for sale) × paid land price.
The construction area of real estate projects sold in this period refers to the construction area corresponding to the declared VAT sales in this period.
The practical construction area of real estate projects refers to the total practical construction area of real estate projects, excluding the construction area of supporting public facilities that were not separately priced and settled when selling real estate projects.
The paid land use fee refers to the land price paid directly by the government, the land management department or the unit entrusted by the government to collect the land price.
Analysis: Formulated the calculation formula of deductible land cost. Based on the principle of cost matching.
Article 6 If the land price and other expenses are deducted from the total price when calculating the sales amount, financial bills made by financial departments at or above the provincial level (including the provincial level) shall be obtained.
Article 7 A general taxpayer shall establish a ledger to register the deducted land price, and the deducted land price shall not exceed the land price actually paid by the taxpayer.
Analysis: It is emphasized that taxpayers should deduct land according to project accounting and cannot confuse deduction.
Article 8 General taxpayers who sell old real estate projects developed by themselves can choose to apply the simple tax calculation method and pay taxes at the rate of 5%. Once the simple tax calculation method is selected, it shall not be changed to the general tax calculation method within 36 months.
Old real estate projects refer to:
(1) 2065438+a real estate project with the contract commencement date indicated in the construction permit before April 30, 2006;
(2) building construction permits did not indicate the commencement date of the contract or did not obtain the building construction permits, but the commencement date indicated in the construction project contract was before April 30, 20 16.
Analysis: The old project was explained.
Article 9 Where the simple tax calculation method is applied to the sales of old real estate projects developed by ordinary taxpayers, the total price and extra-price expenses obtained shall be regarded as the sales, and the corresponding land price shall not be deducted.
Analysis: Only the general tax method can pay the differential tax, and the simple tax method cannot deduct the land price, because the general tax rate is 1 1% and the simple tax rate is 5%.
Section 2 Advance payment of taxes
Article 10 General taxpayers selling self-developed real estate projects by way of advance payment shall pay VAT in advance at the rate of 3% from the date of receiving the advance payment.
Article 11 The calculation formula of withholding tax is as follows:
Withholding tax = withholding tax ÷( 1+ applicable tax rate or collection rate) ×3%
Where the general tax calculation method is applicable, it shall be calculated according to the applicable tax rate 1 1%; If the simple tax calculation method is applicable, it shall be calculated at the tax rate of 5%.
Analysis: A clear formula is given for how to calculate the withholding tax, which is convenient for practical operation.
Article 12 General taxpayers shall pay taxes in advance to the competent tax authorities during the tax declaration period of the month following the receipt of the tax in advance.
Analysis: The time for prepaying tax is specified.
Section 3 Input Tax Amount
Article 13 If the general taxpayer sells self-developed real estate projects, including real estate projects that adopt general taxation methods, simple taxation methods and are exempt from value-added tax, and the non-deductible input tax cannot be divided, the division shall be based on the building scale indicated in the building construction permit.
Non-deductible input tax amount = total undivided input tax amount in the current period × (construction scale of simple taxable and tax-free real estate projects ÷ total construction scale of real estate projects)
Analysis: define the formula that the input tax amount corresponding to different VAT items cannot be deducted at the same time. According to the construction scale, but there is no explanation on the construction scale. Construction scale generally refers to the total design production capacity, benefit or investment scale specified in the project feasibility study report, also known as production scale. In detail, it mainly includes the relevant data of the general situation of the project, such as: building area, number of floors, floor height, structure type, use purpose, occupied area, etc. According to the definition of construction scale, the construction scale can be determined in many ways. If there is no follow-up refinement standard in State Taxation Administration of The People's Republic of China, the enterprise can make a plan according to the specific conditions of the project, and determine whether to use the occupied area or the construction area to determine the construction scale.
Section 4 Tax Declaration
Article 14 If the general taxpayer sells self-developed real estate projects and applies the general tax calculation method, it shall calculate the current tax liability according to the time stipulated in Article 45 of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax (Cai Shui [2016] No.36, hereinafter referred to as the Pilot Implementation Measures), based on the current sales amount and the applicable tax rate 1 1%. Taxes not paid in advance can be carried forward to the next period for further deduction.
Article 15 Where the simple tax calculation method is applied to the sales of self-developed real estate projects by ordinary taxpayers, the current tax payable shall be calculated according to the time when the tax obligation occurs as stipulated in Article 45 of the Pilot Implementation Measures, and the current tax payable shall be calculated according to the current sales volume and the 5% levy rate, and after deducting the prepaid tax, it shall be declared and paid to the competent tax authorities. Taxes not paid in advance can be carried forward to the next period for further deduction.
Analysis: explain the advance payment and agency declaration on the project site in detail. The tax paid in advance can be deducted at the time of declaration, and the unpaid tax can be carried forward to the next period for further deduction.
Section 5 Invoice Issuing
Article 16 General taxpayers selling self-developed real estate projects shall issue their own VAT invoices.
Article 17 A general taxpayer who sells self-developed real estate projects and has received business tax advance payment before April 30, 2065438+2006 may issue a general VAT invoice, but may not issue a special VAT invoice.
Article 18 General taxpayers selling self-developed real estate projects to other individuals shall not issue special VAT invoices.
Analysis: The issuance of special invoices has been restricted. Those who have paid business tax and sold real estate projects to individuals may not issue special invoices for value-added tax. If the business tax has been paid, then the tax has been paid in the local tax. If a special VAT invoice is issued, it will be deducted by the party who obtains the invoice, which does not conform to the principle of VAT. For individual buyers, they are not ordinary VAT taxpayers and cannot obtain special VAT invoices.
Chapter III Collection and Management of Small-scale Taxpayers
Section 1 Advance payment of taxes
Article 19 Small-scale taxpayers of real estate development enterprises (hereinafter referred to as small-scale taxpayers) who sell self-developed real estate projects in advance shall pay VAT in advance at the rate of 3% when receiving the advance payment.
Article 20 The withholding tax shall be calculated according to the following formula:
Withholding tax = advance payment ÷( 1+5%)×3%
Article 21 Small-scale taxpayers shall pay taxes in advance to the competent tax authorities during the tax reporting period next month of the prepayment month or during the tax payment period approved by the competent tax authorities.
Analysis: Formulating the calculation formula for small-scale taxpayers to pay taxes in advance is more conducive to practical operation. However, the prepayment place here is different from ordinary people. Here, it is paid in advance at the competent tax authorities, and ordinary people pay in advance at the location of the project and declare it at the competent tax authorities.
Section 2 Tax returns
Article 22 When selling self-developed real estate projects, small-scale taxpayers shall calculate the current tax payable based on the current sales amount and the levy rate of 5% according to the time when the tax obligation occurs as stipulated in Article 45 of the Pilot Implementation Measures, and after deducting the tax paid in advance, declare and pay taxes to the competent tax authorities. Taxes not paid in advance can be carried forward to the next period for further deduction.
Analysis: Consistent with the general provisions, the declared tax can be deducted from the prepaid tax, and the unpaid tax can be carried forward to the next period.
Section 3 Invoice Issuing
Article 23 Small-scale taxpayers selling self-developed real estate projects shall issue ordinary VAT invoices by themselves. If the buyer needs a special VAT invoice, the small-scale taxpayer shall apply to the competent tax authorities for issuance.
Article 24 Small-scale taxpayers who sold self-developed real estate projects before April 30, 2006 and have collected business tax advance payment, but have not issued business tax invoices, may issue general VAT invoices and may not apply for special VAT invoices.
Twenty-fifth small-scale taxpayers selling self-developed real estate projects to other individuals shall not apply for issuing special VAT invoices.
Analysis: It is consistent with the general taxpayer regulations, and the issuance of special invoices is restricted. Those who have paid business tax and sold it to individuals may not issue special invoices for value-added tax.
Chapter IV Other Matters
Twenty-sixth real estate development enterprises to sell their own real estate projects, in accordance with the provisions of these measures, should fill in the "VAT withholding tax form".
Article 27 A real estate development enterprise shall take the tax payment voucher as a legal and valid voucher to offset the tax paid in advance.
Twenty-eighth real estate development enterprises to sell their own real estate projects, not in accordance with the provisions of these measures to pay taxes in advance, by the competent tax authorities in accordance with the "People's Republic of China (PRC) tax collection and management law" and related regulations.
Analysis: It is stipulated that the VAT withholding tax form must be filled in when the real estate tax is declared.
The above are the recent special regulations on real estate development enterprises in the reform of the camp. There are not many contents, but they are all tailored for real estate development enterprises. Therefore, accountants in the real estate industry should memorize the above provisions, make tax planning for enterprises in practical work, and avoid tax risks.
(From the Central Committee)