1. What is the rate of land value-added tax? The land value-added tax is subject to a four-level progressive tax rate: (1) the tax rate is 30% for the part where the value-added amount does not exceed 50% of the deducted project amount; (2) The tax rate is 40% and the quick deduction coefficient is 5% for the part where the value-added amount exceeds 50% and does not exceed 0/00% of the deduction amount; (3) For the part whose added value exceeds 100% and does not exceed 200% of the deducted project amount, the tax rate is 50% and the quick deduction coefficient is15%; (4) The tax rate is 60% for the part whose value-added exceeds 200% of the deduction, and the quick deduction coefficient is 35%. Two. Settlement tax rate of land value-added tax and its calculation method (I) Direct calculation method. Direct calculation method refers to directly calculating the value-added amount of goods or services, and then multiplying it by the prescribed tax rate to calculate the value-added tax payable. The calculation formula is: VAT payable = value-added amount × tax rate. In the direct calculation method, it is divided into "plus" and "minus" 1. Addition refers to adding up the value-added items that constitute the value-added amount, such as salary, rent, interest and profit, to find out the value-added amount, and then multiplying it by the value-added tax rate to calculate the value-added tax that should be paid. Formula: VAT payable = (salary+interest+rent+profit+other value-added items) × tax rate 2. Subtraction, also known as value deduction. It refers to deducting the amount of non-VAT items from the total sales, such as the amount of deducted items such as purchased raw materials, fuel and power, calculating the value-added amount, and then multiplying it by the VAT rate to calculate the payable VAT amount. Formula: VAT payable = (sales-amount of non-value-added items) × tax rate (2) Indirect calculation method. Indirect calculation method, also known as tax deduction method. It refers to multiplying the total sales value by the value-added tax rate to obtain the overall tax amount of the product, and then deducting the tax amount already paid for the purchased non-value-added items, and taking this tax amount difference as the payable value-added tax amount. The calculation formula is: VAT payable = sales × tax rate-tax paid for non-value-added items. (3) Calculation of value-added tax. 1, sales = sales revenue including tax /( 1+ 17%)2, sales revenue including tax = sales *( 1+ 17%)= sales+sales *17%. 17%= sales * 17% three. Pre-levy rate of land value-added tax: the pre-levy rate of villas, senior apartments and resorts is1%-3%; Pre-requisition rate of business premises1%-2%; The pre-requisition rate of ordinary standard rooms is within 1%; Other types of premonition rate is 0.5%-2%. For the standard of withholding rate, please call the tax service hotline 12366 or consult the competent local tax authorities.

Legal objectivity:

Guidelines for the verification of land value-added tax liquidation Article 40 Tax agencies shall, in accordance with tax laws and regulations, review the total income of liquidation projects, deduct the project amount, confirm its value-added amount and applicable tax rate, and correctly calculate the tax payable. The auditing procedure usually includes: (1) auditing whether the total income of the liquidation project meets the tax regulations and whether the calculation is correct. (two) to review whether the deduction and value-added amount of liquidation items meet the tax provisions and whether the calculation is correct. 1. If the enterprise has multiple development projects, check whether the income and the deducted project amount belong to the same project; 2. If there are both ordinary houses and non-ordinary houses in the same project, check whether the income and project deduction are accounted for separately; 3 for the same liquidation project, tax exemption for a period of time, pay special attention to the realization time of income and the proportion of deduction items. (three) to review whether the calculation of the proportion of the value-added amount and the deduction items is correct, and to confirm the applicable tax rate of the land value-added tax. (four) to examine and confirm the land value-added tax payable in the current period of the liquidation project and the amount that should be paid or refunded.