Land value-added tax is a tax levied on the units and individuals who transfer the above-ground buildings and attachments of state-owned land use rights and obtain income, and on the value-added amount obtained from the transfer of real estate. 1. What is land value-added tax settlement? Land value-added tax liquidation refers to the taxpayer's behavior of calculating the land value-added tax payable for real estate development projects in accordance with tax laws, regulations and relevant policies after meeting the conditions of land value-added tax liquidation, filling in the land value-added tax liquidation declaration form, providing relevant information to the competent tax authorities, handling the land value-added tax liquidation procedures and settling the land value-added tax payable for the real estate project. Chapter I General Provisions Article 1 In order to strengthen the administration of land value-added tax collection and standardize the liquidation of land value-added tax, these Regulations (hereinafter referred to as the Regulations) are formulated in accordance with the Law of People's Republic of China (PRC) on the Administration of Tax Collection and its implementing rules, the Provisional Regulations of People's Republic of China (PRC) on Land Value-added Tax and its implementing rules. Article 2 These Regulations shall apply to the land value-added tax settlement of real estate development projects. Article 3 The term "land value-added tax liquidation" as mentioned in the Regulations refers to the taxpayer's act of calculating the land value-added tax payable for real estate development projects in accordance with tax laws and regulations and relevant policies and regulations on land value-added tax after meeting the conditions for land value-added tax liquidation, providing relevant information to the competent tax authorities, and settling the land value-added tax payable for the real estate project. Article 4 Taxpayers shall truthfully declare the land value-added tax payable to ensure the authenticity, accuracy and completeness of the liquidation declaration. Article 5 The tax authorities shall provide taxpayers with high-quality tax payment services and strengthen the publicity and guidance of the land value-added tax policy. The competent tax authorities shall timely review the income declared by taxpayers in liquidation, deduct the project amount, value-added amount, value-added rate and tax calculation, and collect land value-added tax according to law. Chapter II Pre-management Article 6 The competent tax authorities shall strengthen the daily tax management of real estate development projects and implement project management. The competent tax authorities should start from the taxpayer's land use right, set up accounts according to the project file, and track and monitor the whole process of taxpayer's project establishment, planning and design, construction, pre-sale, completion acceptance, project settlement and project liquidation, so as to synchronize tax management with taxpayer's project development. Article 7 The competent tax authorities should actively pay attention to the accounting work of taxpayers during the project development period. If a taxpayer develops a project by stages or develops multiple projects at the same time, it shall urge the taxpayer to reasonably collect relevant income, costs and expenses according to the liquidation requirements and different periods and projects. Article 8 Where taxpayers develop projects by stages or develop multiple projects at the same time, the competent tax authorities may, in accordance with the provisions on invoice management, implement measures for the administration of special bills for projects for taxpayers. Chapter III Acceptance of Liquidation Article 9 Taxpayers who meet one of the following conditions shall carry out land value-added tax liquidation. (1) All real estate development projects are completed and sold; (two) the overall transfer of unfinished real estate development projects; (3) Direct transfer of land use rights. Article 10 If one of the following conditions is met, the competent tax authorities may require taxpayers to carry out land value-added tax liquidation. Three. What are the land value-added tax liquidation deduction items? (1) Public facilities such as buildings, clubs, parking lots (garages), property management places, substations, heating stations, water plants, cultural and sports venues, schools, kindergartens, nurseries, hospitals, posts and telecommunications developed and constructed by real estate development enterprises: 1. Upon completion, the property rights shall be owned by all the owners. 2, after the completion of the free transfer to the government, institutions for non-profit social undertakings, its costs and expenses can be deducted; 3. After the paid transfer is completed, the income shall be calculated and the costs and expenses shall be allowed to be deducted. (two) real estate development enterprises to sell houses that have been renovated, the renovation costs can be included in the cost of real estate development. (three) after the completion of the project acceptance, the real estate development enterprise shall detain a certain proportion of the project funds of the construction and installation enterprise as the quality guarantee of the development project according to the contract. When calculating the land value-added tax, if a construction and installation enterprise issues a quality deposit invoice to a real estate development enterprise, it will be deducted according to the amount contained in the invoice. (4) The deed tax paid by the real estate development enterprise for obtaining the land use right shall be deducted as "related expenses paid in accordance with the unified provisions of the state" and included in "the amount paid for obtaining the land use right". (five) the price difference paid by real estate development enterprises to the relocated households shall be included in the compensation for demolition; The compensation for the difference paid by the relocated households to the real estate development enterprises shall offset the compensation for the relocation of this project. (six) monetary resettlement, real estate development enterprises with valid credentials included in the demolition compensation.