As a professional lawyer editor, I am very happy to answer your question about whether the special VAT invoice for purchasing land can be deducted.
According to the relevant laws and regulations of China, the special VAT invoice for land purchase can be deducted. Value-added tax is a kind of tax levied according to the value-added amount, which is applicable to the production, processing and trading of goods. When purchasing land, if the seller issues a special VAT invoice, the buyer can deduct this part of the VAT.
The specific deduction methods and conditions need to be determined according to relevant laws and regulations. Generally speaking, the deduction of special VAT invoices for land purchase needs to meet the following conditions:
1. The buyer must be a taxpayer and be qualified to bear civil liability independently.
2. The buyer must be a legal person, other organization or individual established and registered according to law.
3. The purpose of purchasing land must comply with the law, such as for production and business activities.
4. The buyer must authenticate and declare the special VAT invoice according to the procedures and requirements stipulated by law.
It should be noted that the specific deduction ratio and procedures need to be implemented according to the regulations and policies of the state tax authorities. Therefore, in the specific operation, it is recommended that you consult a professional tax agency or lawyer to ensure that your deduction meets the legal requirements.
In short, the special VAT invoice for land purchase can be deducted, but the specific deduction conditions and procedures need to be implemented according to relevant laws and regulations. I hope the above answers are helpful to you. If you have any other questions, please feel free to ask them.
Legal basis:
Law of the People's Republic of China on the Administration of Tax Collection (amended on 20 15);
Chapter VI Supplementary Provisions Article 90 Specific measures for the collection and management of farmland occupation tax, deed tax, agricultural tax and animal husbandry tax shall be formulated separately by the State Council. The collection and management of customs duties and taxes collected by the customs shall be implemented in accordance with the relevant provisions of laws and administrative regulations.