According to the relevant provisions of the Management Regulations on Land Value-added Tax Liquidation, the conditions for taxpayers to carry out land value-added tax liquidation are as follows: 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. Land value-added tax liquidation refers to the behavior of taxpayers who meet one of the above conditions to calculate the land value-added tax payable by real estate development projects and settle the corresponding taxes in accordance with relevant policies and regulations.

legal ground

Regulations on the Management of Land Value-added Tax Liquidation

Ninth taxpayers meet one of the following conditions, should carry out the liquidation of land value-added tax.

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

(two) the overall transfer of unfinished real estate development projects;

(three) the direct transfer of land use rights.

Article 11 Taxpayers shall go through the liquidation procedures with the competent tax authorities within 90 days from the date of meeting the conditions for the projects that meet the provisions of Article 9 of these Regulations and should be liquidated with land value-added tax. For projects that meet the requirements of Article 10 of this Regulation, the tax authorities may require taxpayers to carry out land value-added tax liquidation, and the competent tax authorities shall determine whether to carry out liquidation; For the items that need to be liquidated, the competent tax authorities shall issue a liquidation notice, and the taxpayer shall go through the liquidation procedures within 90 days from the date of receiving the liquidation notice.

Taxpayers who should be liquidated for land value-added tax or taxpayers who need to be liquidated as determined by the competent tax authorities refuse to liquidate or provide liquidation information within the above-mentioned prescribed time limit, and the competent tax authorities may handle it according to the relevant provisions of the Law of the People's Republic of China on Tax Collection and Administration.