Article 1 In order to strengthen the collection and management of land value-added tax, in accordance with the "Interim Regulations of the People's Republic of China on Land Value-Added Tax" (hereinafter referred to as the "Land Value-Added Tax Regulations") and its implementation rules and the " These Measures are formulated in accordance with the Tax Collection and Administration Law of the People's Republic of China (hereinafter referred to as the "Tax Collection and Administration Law") and its implementation rules, combined with the actual situation of our province. Article 2 All units and individuals that transfer state-owned land use rights, buildings on the ground and their attachments (hereinafter referred to as the transfer of real estate) and obtain income within the territory of this province are taxpayers of land value-added tax (hereinafter referred to as taxpayers). Land value-added tax shall be paid in accordance with these Measures. Article 3 The place of taxation for land value-added tax shall be the location of the transferred real estate. If the transferred real estate is located in two or more regions within the province, the tax location shall be determined by the local tax authority at the same higher level. Article 4 Land value-added tax shall be collected by the local tax authority (hereinafter referred to as the competent tax authority) where the real estate is located. If the tax sources are scattered, the land and real estate management department or other departments may also be entrusted to collect it on their behalf. Article 5 A real estate development enterprise shall register the project with the competent tax authority within 30 days after acquiring the real estate development project. The registration content shall include: the name, location, scale, term, etc. of the project. Article 6 Any unit or individual that transfers real estate (including pre-sale commercial housing) and obtains income shall file a tax declaration with the competent tax authority or collection agency and submit a tax return and other relevant tax information (including real estate ownership certificate, commercial housing and paid transfer of developed land benchmark price approval form, real estate transfer contract or deed, real estate evaluation report and financial information related to the transfer of real estate, etc.), and pay land value-added tax in accordance with the following provisions:

(1) Real estate development companies that sell commercial properties they develop can file tax returns on a quarterly basis, report the sales of commercial properties in the previous quarter within 10 days after the quarter, and pay land value-added tax at the same time. The sales of commercial properties in different tax calculation unit projects should be calculated and declared tax separately.

If the land value-added tax has been prepaid, within 10 days after the completion and settlement quarter of the project (referring to the real estate development project as the basic tax calculation unit), the taxpayer shall liquidate the sold part of the land according to the actual cost incurred VAT, filing tax returns. When all transfers of the project are completed, taxpayers should file project tax returns and settle land value-added tax within 10 days after the quarter.

(2) Units and individuals other than real estate development enterprises that transfer real estate must file a tax declaration within 7 days after the real estate transfer contract or contract is signed, and pay land value-added tax before handling the transfer of real estate ownership. If the relevant departments are entrusted to collect the land value-added tax on their behalf, the collection agency shall report the land value-added tax to the tax authorities on a monthly basis within the 10th of the following month. Article 7 Tax Calculation Methods:

(1) Real estate development enterprises shall calculate and levy land value-added tax based on the most basic cost accounting items or cost accounting objects when conducting cost accounting.

For pre-sale commercial houses, the tax amount levied on the pre-sale houses can be calculated based on the price of the pre-sale commercial houses signed with the sales contract and the unit budget cost of the construction area of ??the project, and then the amount of tax levied on the pre-sale houses shall be calculated based on the actual pre-sale money received. Preliminary land value-added tax is calculated as a proportion of the house price. After the project is completed and settled, the settlement will be based on the actual cost incurred.

When transferring land use rights or transferring completed real estate, if all the real estate of the basic tax calculation unit is not transferred, the cost and expenses for the part that has been transferred and received income should be allocated according to the land area or real estate construction area, calculated. levy land value-added tax.

(2) When other units and individuals transfer real estate, the real estate transferred for the same project each time shall be the tax calculation unit. For the simultaneous transfer of two or more real estate projects in different locations, taxes should be calculated separately. Article 8 If the real estate transferred by the taxpayer is exempt from land value-added tax, the taxpayer should go to the competent tax authorities at or above the county level (including county level) to handle the relevant tax exemption procedures.

When a taxpayer transfers real estate, whether it is a taxable item or a tax-free item, he must go through the ownership transfer procedures with the relevant certificate issued by the competent tax authority. Article 9 Other land value-added tax collection and management matters shall be implemented in accordance with the "Land Value-Added Tax Regulations" and its implementation rules, the "Law on Collection and Administration" and its implementation rules. Article 10 These Measures shall come into effect on August 1, 1995.