Units and individuals who transfer the right to use state-owned land, buildings on the ground and their attachments and obtain income are taxpayers of land value-added tax. The scope of land value-added tax collection is 1. 2 transfer of state-owned land use rights, above-ground buildings and their attachments. 3 state-owned land use rights, the use of buildings on the ground and their attachments. The land value-added tax levied on the transfer of real estate is a four-level progressive tax rate, that is, the tax rate that calculates the taxable amount according to the relative rate of taxpayers. To adopt the progressive tax rate of excess rate, several factors need to be determined: first, the relative rate of taxpayer's amount, and the ratio of land value-added tax to the amount of deducted items is the relative rate. The second is to divide the taxpayer's relative tax rate into several grades from low to high. Land value-added tax is divided into four levels according to the ratio of value-added amount to the amount of deductible items from low to high, that is, the value-added amount does not exceed 50% of the amount of deductible items; The added value exceeds 50% of the deducted project amount and does not exceed 100%; The part whose added value exceeds 100% of the deducted project amount but does not exceed 200%; The part where the value-added exceeds 200% of the deduction amount of the project. The third is to stipulate different tax rates according to different levels. The rates of land value-added tax are 30%, 40%, 50% and 60%. (3) Tax basis and tax payable calculation of land appreciation and 1. Tax basis: land appreciation = real estate transfer income-deducting project amount 2. Calculation of land value-added tax: Taxable amount = ∑ (land value-added amount per level × applicable tax rate) In any of the following circumstances, land value-added tax shall be exempted: (1). Taxpayers built ordinary standard houses. (2) Real estate requisitioned and reclaimed according to law for the needs of national construction. (3) If an individual surrenders his original owner-occupied house due to job transfer or improvement of living conditions, he shall be exempted from land value-added tax after being reported to the tax authorities for approval. Those who have lived for three years but less than five years will be subject to land value-added tax by half. If you have lived for less than three years, land value-added tax will be levied according to regulations. (4) Ordinary houses owned by individual residents shall be temporarily exempted from land value-added tax upon transfer. (5) The real estate transfer contract signed before. 1 994 65438+10/0/shall be exempted from land value-added tax no matter when the real estate is transferred. 1 994 65438+1 October1If a real estate development contract has been signed before, and funds have been invested in the development according to regulations, if the real estate is transferred for the first time within five years after1994 65438+1October1,the land will be exempted. For individual real estate projects that have been approved by the government to develop in pieces and have a long cycle, if the real estate is transferred for the first time after the above-mentioned five-year tax exemption period, the tax exemption period may be appropriately extended after being audited by the local finance and taxation department and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for approval. (6) The transfer of state-owned land use rights, buildings on the ground and their attachments and income refers to the paid transfer of real estate through sale or other means. It does not include the act of transferring real estate for free through inheritance, gift, etc. (7) In the case of real estate investment joint venture, if one party to the investment joint venture invests in land (real estate) at a fixed price or the real estate is transferred to the invested joint venture as a joint venture condition, the land value-added tax will be temporarily exempted. If the above-mentioned real estate is re-transferred by investment or joint venture, land value-added tax will be levied. If one party goes out of the land and the other party contributes funds, and the two parties cooperate to build houses, and the houses are allocated for their own use in proportion after completion, the land value-added tax will be temporarily exempted; After the transfer is completed, the land value-added tax shall be levied. In enterprise merger, if the merged enterprise transfers the real estate to the merged enterprise, the land value-added tax will be temporarily exempted. (eight) individuals who exchange their own residential real estate may be exempted from land value-added tax after verification by the local tax authorities. The above is about the scope of land value-added tax collection.