For affordable housing, land value-added tax is not levied in advance, and the levy rate for ordinary housing is 1%. According to official website, Deyang City Taxation Bureau, the announcement on land value-added tax collection and management was issued on June 30, 2023 and took effect on July 1 day. With regard to the pre-levy rate of land value-added tax, the pre-levy rate of affordable housing is 1%, and the pre-levy rate of non-ordinary housing is 1.5%. Deyang, also called "Beijing", is a prefecture-level city under the jurisdiction of Sichuan Province in People's Republic of China (PRC). Located in the middle of Sichuan Province, it is 58km from Deyang to Chengdu, the provincial capital, with a city boundary area of 59 1 1 km2.