According to the "Notice of the State Administration of Taxation on Strengthening the Collection and Administration of Land Value-Added Tax" (Guo Shui Fa [2010] No. 53), the assessment and collection must be carried out in strict accordance with the conditions stipulated in tax laws and regulations. Any unit and Individuals are not allowed to expand the scope of assessment and collection without authorization, and it is strictly prohibited to "focus on assessment and settle the matter in one step" or "seek quick results and save money" in liquidation. Any unauthorized collection of land value-added tax as the main method for settlement of land value-added tax in the region must be corrected immediately. For those that really need to be assessed and collected, the assessed collection rate must be strictly determined in strict accordance with the requirements of tax laws and regulations. In order to standardize the assessment work, in principle, the assessed tax collection rate shall not be less than 5%. All provincial tax authorities shall formulate the assessed collection rates based on local realities and differentiate between different real estate types. "Guangzhou Municipal Taxation Bureau: According to Article 2 of the "Guangzhou Municipal Local Taxation Bureau's Notice on Clarifying Relevant Issues in the Collection and Administration of Land Value-Added Tax" (Sui Di Shui Fa [2013] No. 152), for taxpayers to transfer old houses and buildings, If there is neither an evaluation report nor a house purchase invoice, the tax will be assessed and collected in accordance with the provisions of Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning Land Value-Added Tax" (Finance and Taxation [2006] No. 21). Among them: (1) If an individual transfers an old house, the land value-added tax will be temporarily levied at the approved collection rate of 5%. (2) For taxpayers who acquire real estate through purchase or debt repayment and can provide a deed tax payment certificate, please refer to the previous link for the deed tax payment certificate. The amount of deduction items is determined based on the determined tax amount.