How to levy land value-added tax in advance for real estate enterprises
1. According to Article 13 of the Announcement of the Municipal Local Taxation Bureau on Solving the Land Value-added Tax Problem (Announcement No.9 of the Municipal Local Taxation Bureau), the approved collection rate of real estate development projects: (1) The approved collection rate of ordinary residential standards is 6%; (two) residential and other types of non-standard 8% real estate tax assessment rate; (three) to distinguish between different types of real estate, the approved levy rate is 8%.
2. In accordance with the provisions of the eleventh paragraph of the Notice of the Municipal Local Taxation Bureau on Relevant Policies of Land Value-added Tax (Announcement No.8 of the Municipal Local Taxation Bureau), the taxpayer who transfers the stock house will collect the land value-added tax according to Announcement No.8 of the Local Taxation Bureau, and the tax authorities will collect the land value-added tax according to the batch calculation rate of 8%, and issue a notice to confirm the collection of the land value-added tax of the stock house.
What is the land value-added tax rate?
1. The taxpayer of land value-added tax shall apply to the tax authorities where the real estate is located and pay it within the time limit approved by the tax authorities. The location of the property refers to the location of the property. Taxpayers who transfer real estate in more than two areas shall declare and pay taxes according to the location of the real estate.
2. The land value-added tax payer shall sign a contract within 7 days after the transfer of real estate, go to the local tax authorities for tax declaration, and submit the property rights of houses and buildings, the land use right certificate of the land transfer contract, real estate sales, real estate evaluation report and real estate related materials, as well as other transfers.
3. Interest expenses in financial expenses can be deducted according to the facts if they can be calculated and apportioned according to the transferred real estate projects and provided with the proof of financial institutions, but they cannot exceed the amount calculated according to the loan interest rate of commercial banks for the same period. Other real estate development expenses shall be deducted within 5% of the amount calculated according to regulations.
The above article gives a good introduction to the tax rate of real estate and land value-added tax. When you need it in the future, you can go to the relevant local institutions to consult this question. There may be different regulations in different regions, so if you want to pay, you should handle it in time. The real estate growth tax must be turned over, so don't evade taxes, or you will be punished by law.