DecreeNo. 138 of the State Council of the People's Republic of China "Provisional Regulations on Land Value-added Tax in People's Republic of China (PRC)" has been adopted at theNo. 12 executive meeting in the State Council on June 26th, and is hereby promulgated. The following is the full text of the Provisional Regulations on Land Value-added Tax.

Interim Regulations of People's Republic of China (PRC) Municipality on Land Value-added Tax

first

These Regulations are formulated in order to standardize the transaction order in the land and real estate markets, rationally adjust the land value-added income and safeguard the national rights and interests.

second

Units and individuals who transfer the right to use state-owned land, buildings above ground and their attachments (hereinafter referred to as real estate transfer) and obtain income are taxpayers of land value-added tax (hereinafter referred to as taxpayers) and shall pay land value-added tax in accordance with these regulations.

essay

Land value-added tax is calculated and levied according to the value-added amount obtained by taxpayers in transferring real estate and the tax rate stipulated in Article 7 of these Regulations.

Article 4

Taxpayers' income from the transfer of real estate, after deducting the project amount stipulated in Article 6 of these regulations, is the value-added amount.

Article 5

Taxpayers' income from the transfer of real estate includes monetary income, physical income and other income.

Article 6

Deduction items for calculating the value-added amount:

(a) the amount paid to obtain the land use right;

(2) Costs and expenses of land development;

(three) the cost and expenses of new houses and supporting facilities, or the evaluation price of old houses and buildings;

(4) Taxes and fees related to the transfer of real estate;

(5) Other deductions as stipulated by the Ministry of Finance.

Article 7

Land value-added tax shall be subject to four progressive tax rates:

If the value-added amount does not exceed 50% of the amount deducted, the tax rate is 30%.

The tax rate is 40% for the part where the value-added amount exceeds 50% of the amount of the deducted item and does not exceed 100% of the amount of the deducted item.

If the value-added exceeds 100% of the deducted project amount and does not exceed 200% of the deducted project amount, the tax rate is 50%.

If the value-added exceeds 200% of the deduction, the tax rate is 60%.

Article 8

In any of the following circumstances, the land value-added tax shall be exempted:

(a) taxpayers to build ordinary standard housing for sale, the value-added amount does not exceed 20% of the amount of the deduction;

(two) due to the needs of national construction, real estate requisitioned and recovered according to law.

Article 9

Taxpayers in any of the following circumstances, according to the real estate appraisal price calculation and collection:

(1) Concealing or falsely reporting the transaction price of real estate;

(2) The amount of deduction provided is untrue;

(three) the transaction price of the transfer of real estate is lower than the appraisal price of real estate without justifiable reasons.

Article 10

Taxpayers shall, within seven days from the date of signing the real estate transfer contract, declare to the competent tax authorities where the real estate is located and pay the land value-added tax within the time limit approved by the tax authorities.

Article 11

Land value-added tax is levied by tax authorities. Land management departments and real estate management departments shall provide relevant information to the tax authorities and assist them in collecting land value-added tax according to law.

Article 12

If the taxpayer fails to pay the land value-added tax in accordance with these regulations, the land management department and the real estate management department shall not handle the formalities for the change of ownership.

DecreeNo. 138 of the State Council of the People's Republic of China "Provisional Regulations on Land Value-added Tax in People's Republic of China (PRC)" has been adopted at theNo. 12 executive meeting in the State Council on June 26th, and is hereby promulgated. The following is the full text of the Provisional Regulations on Land Value-added Tax.

Interim Regulations of People's Republic of China (PRC) Municipality on Land Value-added Tax

first

These Regulations are formulated in order to standardize the transaction order in the land and real estate markets, rationally adjust the land value-added income and safeguard the national rights and interests.

second

Units and individuals who transfer the right to use state-owned land, buildings above ground and their attachments (hereinafter referred to as real estate transfer) and obtain income are taxpayers of land value-added tax (hereinafter referred to as taxpayers) and shall pay land value-added tax in accordance with these regulations.

essay

Land value-added tax is calculated and levied according to the value-added amount obtained by taxpayers in transferring real estate and the tax rate stipulated in Article 7 of these Regulations.

Article 4

Taxpayers' income from the transfer of real estate, after deducting the project amount stipulated in Article 6 of these regulations, is the value-added amount.

Article 5

Taxpayers' income from the transfer of real estate includes monetary income, physical income and other income.

Article 6

Deduction items for calculating the value-added amount:

(a) the amount paid to obtain the land use right;

(2) Costs and expenses of land development;

(three) the cost and expenses of new houses and supporting facilities, or the evaluation price of old houses and buildings;

(4) Taxes and fees related to the transfer of real estate;

(5) Other deductions as stipulated by the Ministry of Finance.

Article 7

Land value-added tax shall be subject to four progressive tax rates:

If the value-added amount does not exceed 50% of the amount deducted, the tax rate is 30%.

The tax rate is 40% for the part where the value-added amount exceeds 50% of the amount of the deducted item and does not exceed 100% of the amount of the deducted item.

If the value-added exceeds 100% of the deducted project amount and does not exceed 200% of the deducted project amount, the tax rate is 50%.

If the value-added exceeds 200% of the deduction, the tax rate is 60%.

Article 8

In any of the following circumstances, the land value-added tax shall be exempted:

(a) taxpayers to build ordinary standard housing for sale, the value-added amount does not exceed 20% of the amount of the deduction;

(two) due to the needs of national construction, real estate requisitioned and recovered according to law.

Article 9

Taxpayers in any of the following circumstances, according to the real estate appraisal price calculation and collection:

(1) Concealing or falsely reporting the transaction price of real estate;

(2) The amount of deduction provided is untrue;

(three) the transaction price of the transfer of real estate is lower than the appraisal price of real estate without justifiable reasons.

Article 10

Taxpayers shall, within seven days from the date of signing the real estate transfer contract, declare to the competent tax authorities where the real estate is located and pay the land value-added tax within the time limit approved by the tax authorities.

Article 11

Land value-added tax is levied by tax authorities. Land management departments and real estate management departments shall provide relevant information to the tax authorities and assist them in collecting land value-added tax according to law.

Article 12

If the taxpayer fails to pay the land value-added tax in accordance with these regulations, the land management department and the real estate management department shall not handle the formalities for the change of ownership.

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