Legal subjectivity; Taxpayers shall, within 7 days after the signing of the real estate transfer contract, go to the competent tax authorities where the real estate is located to make tax returns, and submit to the tax authorities the property rights certificates of houses and buildings, land use right certificates, land transfer books, real estate sales contracts, real estate evaluation reports and other materials related to the real estate transfer, and then pay the land value-added tax within the time limit prescribed by the tax authorities.

The land use right obtained by real estate enterprises through development projects is not subject to land value-added tax before the house is sold. Only when the house is pre-sold, the land value-added tax will be paid in advance according to the relevant regulations according to the house advance payment *( 1.5-3%). When the housing sales reach more than 85%, real estate enterprises and tax bureaus will enter the land value-added tax settlement of the project. Tax basis: the land value-added tax is based on the value-added amount obtained by taxpayers from the transfer of real estate. Legal objectivity:

"Provisional Regulations on Urban Land Use Tax" Article 8 The land use tax shall be calculated on an annual basis and paid in installments. The time limit for payment shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Article 9 Land use tax shall be paid for the newly requisitioned land in accordance with the following provisions: (1) Land use tax shall be paid for the requisitioned cultivated land for 1 year from the date of approving the requisition; (two) the expropriation of non cultivated land, land use tax shall be paid from the month after the approval of the expropriation.