Legal analysis: First of all, it should be clear that only when "ordinary taxpayers in real estate development enterprises sell their real estate projects (except the old real estate projects that choose simple tax calculation method)" can the land price be deducted before the sales. If the real estate enterprise transfers the land and the general tax is applied, can the land price be deducted? The situation that the land price can be deducted is only for "self-developed real estate projects". According to Article 2 of State Taxation Administration of The People's Republic of China Announcement No.18, 216, "Self-development refers to infrastructure and housing construction on land that has obtained land use rights according to law." Therefore, if the simple transfer of land is applicable to the general tax situation, the land price cannot be deducted.

Legal basis: Article 2 of the Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to VAT does not levy VAT items. Railway transport services and air transport services provided free of charge according to the instructions of the state belong to the services for public welfare as stipulated in Article 14 of the Pilot Implementation Measures. Deposit interest. The insurance payment obtained by the insured. Special residential maintenance funds collected by real estate departments or their designated institutions, provident fund management centers, development enterprises and property management units. In the process of asset reorganization, all or part of physical assets and their associated creditor's rights, liabilities and labor force are transferred to other units and individuals through merger, division, sale and replacement, which involves the transfer of real estate and land use rights.