Announcement on several provisions on the collection and management of land value-added tax after the reform of the camp

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.7016

In order to further improve the collection and management of land value-added tax after the reform of the camp, according to the Provisional Regulations of People's Republic of China (PRC) on Land Value-added Tax and its detailed rules for implementation, and the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Tax Basis of Deed Tax Personal Income Tax, after the reform of the property tax and land value-added tax (Cai Shui [2016] No.43), several issues concerning the collection and management of land value-added tax are hereby clarified as follows:

First, the confirmation of taxable income of land value-added tax after the reform of the camp.

After the reform of the camp, the taxable income of land value-added tax of taxpayers transferring real estate does not include value-added tax. For taxpayers who apply the general tax method of value-added tax, the taxable income of land value-added tax on the transfer of real estate does not include the output tax of value-added tax; For taxpayers who apply the simple tax calculation method, the taxable income of land value-added tax on the transfer of real estate does not include the taxable amount of value-added tax.

In order to facilitate taxpayers and simplify the calculation of land value-added tax withholding, real estate development enterprises that pre-sell self-developed real estate projects can calculate the basis of land value-added tax withholding according to the following methods:

Basis for levying land value-added tax = advance payment-value-added tax that should be paid in advance.

Two, on the confirmation of land value-added tax as taxable income from the sale of real estate after the reform of the camp.

Taxpayers will use the developed products for employee welfare, incentives, foreign investment, distribution to shareholders or investors, repayment of debts, and exchange for non-monetary assets of other units and individuals. In case of ownership transfer, it shall be regarded as selling real estate, and its income shall be implemented in accordance with the provisions of Article 3 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning Land Value-added Tax Settlement Management of Real Estate Development Enterprises (Guo Shui Fa [2006]187). Taxpayers resettle relocated households, and the taxable income and deduction items of relocated houses shall be confirmed in accordance with Article 6 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Land Value-added Tax Liquidation (Guo [2010] No.220).

Three, about the tax deduction of real estate transfer.

(1) After the reform of the camp, the "tax related to the transfer of real estate" in the deduction items for calculating the land value-added tax does not include the value-added tax.

(II) After the reform of the camp, if the urban maintenance and construction tax (hereinafter referred to as "urban construction tax") and education surcharge actually paid by real estate development enterprises can be accurately calculated according to the liquidation items, they are allowed to be deducted according to the facts. If it cannot be accurately calculated according to the liquidation items, the urban construction tax and education surcharge actually paid when the value-added tax is paid in advance according to the liquidation items shall be deducted.

Other real estate transfer behavior of urban construction tax, additional deduction of education fees in accordance with the above provisions.

Four, about the calculation of land value-added tax liquidation before and after the reform of the camp.

Real estate development enterprises shall determine the relevant amount according to the following methods when clearing the land value-added tax of real estate development projects after the reform of the camp:

(1) taxable income of land value-added tax = income from real estate transfer before camp reform+income from real estate transfer after camp reform excluding value-added tax.

(2) Taxes and fees related to the transfer of real estate = business tax, urban construction tax and education surcharge actually paid before the camp reform+urban construction tax and education surcharge allowed to be deducted after the camp reform.

Five, about the invoice confirmation of construction and installation engineering costs after the reform of the camp.

After the reform of the camp, the land value-added tax payer should indicate the name of the county (city, district) where the construction service occurred and the name of the project in the remarks column of the invoice in accordance with the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Collection and Management Matters Related to the Pilot Project of Changing Business Tax to Value-added Tax (Announcement No.23 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 16), otherwise it will not be included in the land value-added tax deduction amount.

Six, about the deduction calculation of the transfer of old houses.

After the reform of the camp, taxpayers transfer old houses and buildings. If the appraisal price cannot be obtained, but the purchase invoice can be provided, the amount of deduction items specified in Items 1 and 3 of Article 6 of the Provisional Regulations on Land Value-added Tax in People's Republic of China (PRC) shall be calculated according to the following methods:

(1) If the purchase voucher provided is a business tax invoice obtained before the camp reform, it shall be calculated according to the amount contained in the invoice (business tax shall not be deducted), and an additional 5% shall be charged every year from the year of purchase to the year of transfer.

(2) If the purchase voucher provided is an ordinary VAT invoice obtained after the reform of the camp, it shall be calculated according to the total value tax included in the invoice plus 5% every year from the year of purchase to the year of transfer.

(3) If the purchase invoice provided is a special VAT invoice obtained after the reform of the camp, it shall be calculated according to the sum of the VAT not included in the invoice plus the VAT that cannot be deducted, and an additional 5% shall be levied every year from the year of purchase to the year of transfer.

This announcement shall come into force as of the date of promulgation.

It is hereby announced.

State Administration of Taxation (SAT)

2016165438+1October 10