The general taxpayer can choose to apply the general tax method when transferring the land use right acquired before April 30, 20 16, and the general taxpayer must use the general tax method when transferring the land use right acquired after May, 20 16. Case 1 A Company is a general taxpayer, and obtained the land use right on 20 16 1 month, with the price of10 million yuan, and the transfer income of 22.2 million yuan in April of 20 17. How to calculate the value-added tax? Under the general tax calculation method, the output tax amount = 2220 ÷ (1+1%) ×11%= 220 (ten thousand yuan) Case 2 A Company is a general taxpayer, and 201. There is a problem in calculating the output tax = 2 220 ÷ (1+1%) ×11%= 220 (ten thousand yuan) under the general taxation method: Can the land price be deducted by the above general taxation method? According to the Announcement of State Taxation Administration of The People's Republic of China on Issuing the Interim Measures for the Administration of the Collection of Value-added Tax on the Sale of Self-developed Real Estate Projects by Real Estate Development Enterprises (State Taxation Administration of The People's Republic of China Announcement No.2016 18), ordinary taxpayers in real estate development enterprises sell self-developed real estate projects, and the sales amount is calculated according to the total price and extra-price expenses obtained, after deducting the land price corresponding to the real estate projects sold in the current period. There is no provision here that the transfer of land use rights can also be deducted from the land price to calculate sales. Therefore, the author thinks that tax payment should be calculated in full.