Legal subjectivity:

The formula for calculating land value-added tax is: land value-added tax payable = value-added × tax rate; 1. The "value-added" in the formula is the transfer of real estate by the taxpayer The balance of the income obtained minus the amount of deductions. The income obtained by taxpayers from transferring real estate includes monetary income, physical income and other income. Deduction items for calculating value-added: (1) The amount paid to obtain land use rights; the cost and expenses of developing land; the costs and expenses of new houses and supporting facilities, or the appraised prices of old houses and buildings; (2) and Taxes related to the transfer of real estate; other deductions prescribed by the Ministry of Finance. 2. The land value-added tax implements a four-level progressive tax rate: (1) The tax rate is 30% for the part where the value-added amount does not exceed 50% of the amount of the deduction item; the tax rate is 30% for the part where the value-added amount exceeds 50% of the amount of the deduction item but does not exceed 100% of the amount of the deduction item. Part, the tax rate is 40%. (2) The tax rate is 50% for the part where the value-added amount exceeds 100% of the amount of deduction items but does not exceed 200% of the amount of deduction items; the tax rate is 60% for the part where the value-added amount exceeds 200% of the amount of deduction items. The four-level progressive tax rate listed above, and the proportion of "the value-added amount does not exceed the amount of deduction items" at each level, include this proportion. The law is objective:

Article 2 of the "Interim Regulations of the People's Republic of China on Land Value-Added Tax" transfers state-owned land use rights, buildings on the ground and their attachments (hereinafter referred to as the transfer of real estate) and obtains income The units and individuals who are taxpayers of land value-added tax (hereinafter referred to as taxpayers) shall pay land value-added tax in accordance with these regulations. Article 4 of the "Interim Regulations of the People's Republic of China on Land Value-Added Tax": The balance of the income obtained by the taxpayer from the transfer of real estate minus the item amount stipulated in Article 6 of these Regulations shall be the value-added amount.