Grade/step distance/tax rate/quick deduction coefficient/tax calculation formula/

1the part where the added value does not exceed 50% of the deducted project amount/30% /0%/30% of the added value/

2 The value-added amount exceeds 50% of the deducted project amount, and the part that does not exceed 100%/40%/5% of the value-added amount-5% of the deducted project amount/

3. The part where the added value exceeds 100% and does not exceed 200%/15%/ the added value is 50%- the deducted item amount15%/

4. The part where the added value exceeds 200% of the deducted project amount /60% /35%/60% of the added value-35% of the deducted project amount/

Note: Deduction refers to the amount paid for obtaining the land use right; Costs and expenses of land development; The cost and expenses of newly built houses and supporting facilities or the appraised price of old houses and buildings; Taxes related to the transfer of real estate; Other deductions as stipulated by the Ministry of Finance.

Land value-added tax only taxes the act of "transferring" the right to use state-owned land, but not the act of "transferring" the right to use state-owned land. It is based on the income obtained from the transfer of real estate, deducting the value-added amount after the legal deduction of the project amount as the tax basis, and levied according to the four-level progressive tax rate. Let's learn more about land value-added tax.

First, the characteristics of land value-added tax:

1, levied in the real estate transfer link;

2. Take the value-added amount realized by real estate transfer as the tax basis;

3. The scope of taxation is relatively wide;

4. Deduction method and evaluation method are used to calculate the value-added amount; 5, the implementation of progressive tax rate.

II. Taxpayers of land value-added tax:

Value-added tax payers refer to units and individuals who transfer the right to use state-owned land, buildings above ground and their attachments and earn income. The taxpayer of land value-added tax is regardless of legal person or natural person; Regardless of the economic nature; Regardless of domestic and foreign-funded enterprises, China citizens and foreign individuals; Regardless of the department.

Third, the tax method

When calculating the taxable amount of land value-added tax, the amount of relevant deductions should be deducted from the real estate transfer income obtained by the taxpayer to calculate the value-added amount. Then, according to the proportion of the value-added amount exceeding the amount deducted from the project, the applicable tax rates of each part of the value-added amount are determined respectively, and the land value-added tax payable for each part of the value-added amount is calculated accordingly. The sum of the land value-added tax payable for the value-added amount of each part.

Calculation formula of tax payable:

Taxable amount = ∑ (value-added amount × applicable tax rate)

Four, the scope of land value-added tax:

1, general provisions on the scope of taxation:

(1) Land value-added tax only taxes the transfer of state-owned land use rights, and does not tax the transfer of state-owned land use rights (only the state is the owner can it be transferred);

(2) Land value-added tax not only taxes the transfer of land use rights, but also taxes the transfer of property rights of buildings and other attachments on the ground;

(3) Land value-added tax is only levied on the real estate transferred with compensation, but not on the real estate transferred without compensation by inheritance or gift.

2. Specific and special provisions on the scope of taxation

(1) Investment joint venture with real estate.

The joint venture party who invests in real estate is exempt from land value-added tax if it invests in shares at a fixed price or as a condition of joint venture. Among them, if the investment joint venture enterprise is engaged in real estate development, or the real estate development enterprise makes investment joint venture with the commercial housing it has built, it cannot be exempted from taxation temporarily.

(2) Real estate development enterprises convert the developed properties into self-use or commercial purposes such as rental. If the property rights have not been transferred, land value-added tax will not be levied.

(3) The exchange of real estate belongs to the scope of land value-added tax because of the transfer of real estate. However, the land value-added tax can be exempted for the exchange of self-owned residential houses between individuals after examination and approval by the local tax authorities.

(4) cooperative housing, for one party out of the land, the other party out of funds, the two sides cooperative housing, after the completion of the housing in proportion to their own use, temporarily exempt from land value-added tax; But after the completion of the transfer, the land value-added tax should be levied.

(5) The lease of real estate refers to the behavior that the owner or land user leases the right to use the real estate or land to the lessee, and the lessee pays the rent to the lessor. Although real estate enterprises have made income, there is no transfer of real estate property rights and land use rights, so it does not belong to the scope of land value-added tax.

(6) The mortgage of real estate refers to the legal act that the owner of real estate or the land user, as a debtor or a third party, provides real estate to creditors as a guarantee for paying off debts without transferring ownership. In this case, the property right and land use right of the real estate did not change during the mortgage period, so the land value-added tax is not levied during the mortgage period.

(7) When an enterprise merges and transfers real estate, in the process of enterprise merger, if the merged enterprise transfers real estate to the merged enterprise, the land value-added tax shall be exempted.

(8) The agent construction behavior of real estate refers to the behavior that a real estate development company develops real estate on behalf of customers, and after the development is completed, it collects the construction income from customers. For real estate development companies, although they have made income, there has been no transfer of real estate ownership, and their income belongs to the nature of labor income, so it is not within the scope of land value-added tax.

(9) Re-evaluation of real estate. According to the provisions of the financial department, the value-added assessment generated by the re-evaluation of real estate by state-owned enterprises during assets verification is not within the scope of land value-added tax because there is no transfer of real estate ownership and the owners of real estate property rights and land use rights have not obtained income.

(10) When the land user disposes of the land use right, the land user transfers, mortgages or replaces the land, regardless of whether he has obtained the land use right certificate or not, regardless of whether he has gone through the registration formalities for the change of the land use right certificate with the other party in the process of transferring, mortgaging or replacing the land, as long as the land user has the right to occupy, use the proceeds or dispose of the land, With the contract, the land user and the other party shall pay business tax, land value-added tax and deed tax in accordance with the provisions of the tax law until the evidence shows that it has substantially transferred, mortgaged or replaced the land and achieved corresponding economic benefits.

V. Calculation of taxable amount of land value-added tax:

1, calculation formula

Taxable amount of land value-added tax = value-added amount × applicable tax rate—deduction amount × quick deduction coefficient.

2. Calculation steps

(1) Calculate the income (monetary income, physical income) obtained from the transfer of real estate.

(2) Calculate the deduction items

(1) the amount paid for land use rights.

(2) the cost and expense of land development.

(3) the cost and expenses of new houses and supporting facilities or the evaluation price of old houses and buildings.

④ Taxes related to the transfer of real estate, including business tax, urban maintenance and construction tax, stamp duty and education surcharge.

(3) Calculated value-added amount = income from transfer of real estate-deduction items.

(4) Calculate the value-added rate = value-added amount ÷ deduct the project amount × 100%.

(5) Determine the applicable tax rate and quick deduction coefficient, and determine it according to the calculated value-added rate.

(6) Calculate the taxable amount of land value-added tax = value-added amount × applicable tax rate—deduction item amount × quick deduction coefficient.

Six, land value-added tax relief:

1, taxpayers build ordinary standard houses for sale, and the value-added amount does not exceed 20% of the deducted project amount, which shall be exempted from tax; If it exceeds 20%, the land value-added tax shall be paid according to the total value-added amount. Senior apartments, villas and resorts do not belong to ordinary standard houses.

2. Real estate requisitioned and recovered according to law due to national construction needs shall be exempted from land value-added tax. Relocation due to the needs of urban planning and national construction, and the transfer of the original real estate by taxpayers themselves shall be exempted from land value-added tax according to the relevant provisions.

3. If enterprises, institutions, social organizations and other organizations transfer old houses as low-rent housing and affordable housing, and the added value does not exceed 20% of the deducted project amount, the land value-added tax shall be exempted.

4. From 2008 1 1 month 1 day, all individual residents will be exempted from land value-added tax when transferring their houses.

Seven, land value-added tax declaration:

(a) land value-added tax declaration procedures

1, the taxpayer shall, within 7 days after the signing of the contract for the transfer of real estate, go to the competent tax authorities where the real estate is located; Regular transfer can be declared and taxed monthly and quarterly after examination.

2. If the taxpayer sells real estate by pre-sale, the tax authorities may levy land value-added tax on the income obtained from the transfer of real estate before the completion and settlement of the project, and then refund more and make up less after tax settlement.

(2) Land value-added tax settlement

1, land value-added tax liquidation conditions, distinguish between "should be liquidated" and "can require liquidation"

(1) In any of the following circumstances, the taxpayer shall settle the land value-added tax:

(1) all real estate development projects are completed and sold;

② The overall transfer of unfinished real estate development projects;

(3) direct transfer of land use rights.

(2) In any of the following circumstances, the competent tax authorities may require taxpayers to carry out land value-added tax liquidation:

① For the real estate development project that has been completed and accepted, the transferred real estate construction area accounts for more than 85% of the saleable construction area of the whole project, or the remaining saleable construction area has been rented or occupied, although the proportion has not exceeded 85%;

② The sales (pre-sale) license has not been completed for three years;

③ Taxpayers apply for cancellation of tax registration but fail to go through the land value-added tax liquidation procedures;

Other circumstances stipulated by the provincial tax authorities.

2. Disposal of transferring real estate after liquidation: unit construction area cost = total amount of projects deducted during liquidation ÷ total construction area after liquidation.

3. Approved collection of land value-added tax: If there are any accounts that can be checked or the declaration is not credible, the tax authorities can refer to it and approve the collection.

(3) Location of land value-added tax payment: pay taxes to the competent tax authorities where the real estate is located.

1. If the taxpayer is a legal person, when the location of the transferred real estate is consistent with the location of its institution or business, it is enough to declare and pay taxes at the original tax authority that handles tax registration; If the location of the transferred real estate is inconsistent with the location of its institution or business, it should be declared and paid in the tax authorities under the jurisdiction of the real estate location.

2. If the taxpayer is a natural person, when the transferred real estate is located in the same place as its residence, it will be declared and paid by the tax authorities in the place where it lives; When the location of the transferred real estate is inconsistent with its place of residence, the tax authorities at the place where the transfer formalities are handled shall declare and pay taxes.

At the same time, all units and individuals who transfer real estate and earn income within the territory of China shall pay land value-added tax in accordance with the land value-added tax regulations, except those exempted from tax according to the tax law. In other words, all units and individuals that have taxable activities, regardless of their economic nature, domestic and foreign-funded enterprises or Chinese and foreign personnel, and whether they specialize in or run real estate business concurrently, have the obligation to pay VAT.