1: All real estate development projects are completed and sold;
2. The overall transfer of unfinished real estate development projects;
3. Direct transfer of land use rights.
(2) At the same time, if one of the following conditions is met, the competent tax authorities may require taxpayers to carry out land value-added tax liquidation:
1: For the real estate development project that has been completed and accepted, the transferred real estate construction area accounts for more than 85% of the saleable construction area of the whole project, or the remaining saleable construction area has been leased or occupied, although the proportion does not exceed 85%;
2 sales (pre-sale) license is less than three years;
3. If a taxpayer applies for cancellation of tax registration but fails to go through the formalities of land value-added tax liquidation, it should go through the liquidation of land value-added tax first, and then go through the cancellation of registration;
4. Other circumstances stipulated by the tax authorities of provinces (municipalities directly under the Central Government). Process:
1. When the project meets the liquidation conditions, apply to the tax bureau for liquidation.
2. Do a calculation first.
3. Ask the tax agency to help out the verification report and declaration form. The staff of the tax agency we are looking for here will give manuscripts according to strict standards at first. Be fully prepared and have more rounds of communication. If it meets the important standards and does not violate the sales regulations, we will agree to let the tax agency declare, and it is best to find more than two tax agencies to check.
4. After verification, go to the tax bureau to submit relevant information.
The tax bureau will organize a liquidation team with several people. When everyone is here, the audit will begin and there will be more places to communicate.
6. After the audit, they recognized the declared data or the data they cleared.
7. You will be notified to pay taxes, and a notice will be issued. /kloc-it will be over within 0/5 days.