Legal analysis: The liquidation of land value-added tax in Inner Mongolia Autonomous Region adopts dichotomy. The concept of land value-added tax is a tax levied on units and individuals who transfer the right to use state-owned land and the property rights of buildings and other attachments on the ground with compensation and obtain value-added income. Features: (1) Take the value-added obtained from the transfer of real estate as the tax object; (2) The scope of tax collection is relatively wide; (3) Deduction method (new house) and evaluation method (old house) are adopted to calculate the value-added amount; (4) The progressive tax rate is implemented; (5) The tax object of land value-added tax is: value-added amount = taxable income-deduction items and their amount (/kloc Including two aspects: the land price paid by the taxpayer for obtaining the land use right, and the relevant taxes and fees paid by the taxpayer when obtaining the land use right, such as registration, transfer fee and deed tax. (2) The cost of developing land, building new houses and supporting facilities (referred to as real estate development cost for short) is the actual cost of taxpayers' real estate development projects, including: compensation for land requisition and removal, including land requisition fee, farmland occupation tax, labor resettlement fee and net expenditure on compensation for removal of above-ground and underground attachments, housing expenditure for relocation, etc. (vs real estate enterprise income tax deducts project differences, but land idle fee cannot be deducted). Pre-project expenses include planning, design, project feasibility study, hydrology, geology, survey, surveying and mapping, "three links and one leveling" and other expenses. The construction and installation project cost refers to the construction and installation project cost paid to the contractor in the form of outsourcing and the construction and installation project cost incurred in the form of self-operation. Infrastructure costs, including the development of roads, water supply, power supply, gas supply, sewage, flood discharge, communication, lighting, sanitation, greening and other projects.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

The withholding agent must truthfully submit the tax withholding and collecting report form and other relevant materials required by the tax authorities according to the actual needs according to the time limit and contents of the declaration determined by laws and administrative regulations or by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and collection reports, or they may handle the above-mentioned declaration and submission by mail, data message or other means in accordance with regulations.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop levying, overpay, underpay, levy in advance, postpone collection or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be approved in accordance with the provisions of laws and administrative regulations.