1. How do taxpayers pay taxes when transferring land use rights or selling real estate? Taxpayers who transfer the land use right they occupy when transferring buildings and structures shall pay value-added tax according to the sale of real estate. Taxpayers who only transfer the land use right should pay VAT according to the sale of intangible assets-transfer of land use right, which is divided into the following two situations: (1) According to the provisions of Caishui [20 16] No.47 document, taxpayers can choose to transfer the land use right acquired before April 30, 2016 by simple tax method, and deduct the land from the total price and out-of-price expenses obtained. General taxpayers pay value-added tax at the applicable tax rate of 1 1%, and small-scale taxpayers pay value-added tax at the tax rate of 3% according to the total sales amount. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Issues Related to Taxpayers Transferring Land Use Rights or Selling Real Estate and Selling Fixed Assets Attached to Land or Real Estate (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 1 1 No.47), from September11, Fixed assets attached to land or real estate sold by taxpayers while transferring land use rights or selling real estate shall be calculated and paid in accordance with the relevant provisions of Article 2 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Applying Low VAT Rate and Simple Method to Collect VAT for Some Goods (Caishui [2009] No.9). If it belongs to real estate, the business tax shall be calculated and paid in accordance with the Provisional Regulations on Business Tax and the Sale of Real Estate. Taxpayers should separately account for the sales of VAT taxable goods and real estate. If the accounting is not separate or unclear, the sales of VAT taxable goods and real estate shall be verified by the competent tax authorities. When taxpayers sell real estate, Article 1, Paragraph 8 of the Pilot Provisions on Changing Business Tax to Value-added Tax shall apply: 1. Ordinary taxpayers can choose to apply the simple tax calculation method when selling real estate (excluding self-construction) acquired before April 30, 20 16. The sales amount is the balance after the total purchase price and extra expenses are deducted from the original purchase price of the real estate or the pricing when the real estate is acquired, and the taxable amount is calculated at the tax rate of 5%. 2. Taxpayers shall, after paying taxes in advance in the place where the real estate is located according to the above taxation methods, file tax returns with the competent tax authorities in the place where the institution is located. 3. When the general taxpayer sells the real estate (excluding self-construction) acquired after May of 1 20 16, the general tax calculation method is applicable, and the taxable amount is calculated based on the total price and extra-price expenses obtained. Taxpayers should deduct the original purchase price of the real estate or the balance of the fixed price when acquiring the real estate from the total price and extra-price expenses obtained, pay taxes in advance at the place where the real estate is located at the withholding rate of 5%, and then file tax returns with the competent tax authorities where the institution is located. 2. According to Paragraph 10 of Article 1 of Annex 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), if the general taxpayer sells the real estate (excluding self-built) before April 30, 2065 438+06, the general tax method shall be applied to pay taxes in order to obtain it. The above-mentioned taxpayers should deduct the original purchase price of the real estate or the balance of the fixed price when acquiring the real estate from the total price and extra-price expenses obtained, pay taxes in advance at the place where the real estate is located at the withholding rate of 5%, and then file tax returns with the competent tax authorities where the institution is located. To sum up, the income of the land use right in the hands of taxpayers is often based on the land resources endowed by the state, so in return, it should be repaid to the development needs of the national economy in the form of tax payment, and the part to be taxed when transferring the land use right should be levied according to the sales type of real estate.