Taxpayers who transfer the right to use state-owned land, above-ground buildings and their appendages (hereinafter referred to as real estate) and need to pay taxes according to the assessed price of real estate in accordance with the relevant provisions of the land value-added tax may entrust an asset appraisal firm to be established with the approval of the government, and the state-owned assets management department at or above the provincial level shall grant assets appraisal institutions such as accounting firms with appraisal qualifications in accordance with the Measures for the Administration of State-owned Assets Appraisal to accept the appraisal business related to real estate transfer.

To assess the price of state-owned real estate involving land value-added tax, all assessment agencies must assess the price of taxable real estate in strict accordance with the methods stipulated in the Regulations and Detailed Rules. The evaluation results are verified by the state-owned assets management department at the same level as the reserve price of real estate transfer, and submitted to the local competent tax authorities on schedule according to the requirements of the tax authorities as a reference for confirming the tax basis.

Where the local tax authorities in charge of real estate require an asset appraisal institution engaged in real estate appraisal to provide appraisal materials related to real estate appraisal, the asset appraisal institution shall provide them free of charge and shall not refuse them under any pretext.

The local tax authorities in charge of real estate should strictly examine and confirm the assessment results of taxable real estate according to the relevant provisions of the Regulations and Detailed Rules, and reject the assessment results that are not in line with the actual situation.

Real estate appraisal institutions must abide by professional ethics, adhere to the principles of independence, objectivity and impartiality, and bear legal responsibility for the authenticity and rationality of appraisal results. Any real estate appraisal agency that conceals facts, provides false appraisal results or colludes with relevant parties to cheat in the process of real estate transfer appraisal will be resolutely disqualified.

If a real estate appraisal institution fails to provide relevant and true real estate appraisal data to the competent tax authorities, or intentionally provides false appraisal results, resulting in taxpayers not paying or underpaying land value-added tax, the real estate appraisal institution shall bear corresponding legal and economic responsibilities; If the above acts cause serious loss of state tax revenue and state-owned assets, they should be submitted to judicial organs for criminal responsibility of the parties concerned.

Taxpayers need to evaluate the real estate under any of the following circumstances, and determine the income from the transfer of real estate and deduct the amount of the project on the basis of the real estate evaluation price.

(a) the sale of old houses and buildings

The standard for defining new houses and old houses is that new houses refer to unused properties after completion. Any property that has been used for a certain period of time or reached a certain degree of wear and tear belongs to the old house. Among them, the standards of service time and loss degree shall be stipulated by the finance departments (bureaus) and local tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government.

For the sale of old houses and buildings, the amount of deducted items shall be calculated according to the assessed price.

Basic evaluation method: For the sold old houses and buildings, first determine the replacement cost of the houses and buildings, then determine the new degree (that is, the new discount rate), and finally multiply the replacement cost by the new discount rate to determine the deduction for the transfer of the old houses and buildings.

The replacement cost price is multiplied by the new discount rate by the real estate appraisal agency approved by the government, which is usually called the old real estate price appraised according to the old real estate replacement cost method. The calculation formula is:

Old real estate price = full price of old real estate renovation-building depreciation

When using the above formula to calculate the evaluation, we should pay attention to two points: first, the reconstruction total value refers to the reconstruction (purchase) price at the time of evaluation; Second, the discount of housing renewal is different from accounting depreciation. The new discount of a house is based on the actual new degree of the house at the time of evaluation, compared with the old and new grade standards of the house stipulated by professional institutions, and with reference to the use time, use degree and maintenance of the house, etc., and is generally expressed by a few percent of the new degree.