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Sensitive Issues of land value-added Tax II: Settlement by Type (I)

Sensitive Issues of land value-added Tax II: Settlement by Type (I)Apr 30,2021

Notice No. 1 of Suzhou Tax Regulation [2012] stipulates: "If the same development project contains multiple types of real estate, land value-added tax shall be paid according to the following categories: income, deduction of project amount, value-added amount and value-added rate shall be calculated respectively. (2) other types of houses (including ordinary houses and non-ordinary houses); And (3) non-residential properties."

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Sensitive Issues of land value-added Tax II: Settlement by Type (II)

Sensitive Issues of land value-added Tax II: Settlement by Type (II)Apr 30,2021

The legislation of land value-added tax is under way. Personally, I think it is completely possible to cancel the type liquidation, for the following reasons: First, the type liquidation artificially separates the land value appreciation of the same parcel and the same project, which goes against the legislative spirit of the land value-added tax liquidation by project; Second, the classification of liquidation actually causes the same item may be applied to multiple tax rates, which is likely to increase the taxpayer's unreasonable burden; Thirdly, the classification liquidation actually caused the value-added of different types of real estate in the same project could not be balanced, which probably increased the unreasonable burden on taxpayers.

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One of Sensitive Issues of Land value-added Tax: Liquidation by Project (II)

One of Sensitive Issues of Land value-added Tax: Liquidation by Project (II)Apr 29,2021

The State Taxation Agency (2006) No. 187 document stipulates: "If the real estate that has not been transferred at the time of land value-added tax liquidation is sold or transferred with compensation after liquidation, the taxpayer shall declare the land value-added tax according to the regulations. The amount deducted shall be calculated by multiplying the cost of the unit building area at the time of liquidation by the area sold or transferred. Cost per unit gross floor area = total amount deducted at liquidation ÷ total gross floor area of liquidation. "

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One of Sensitive Issues of Land value-added Tax: Liquidation by Project (I)

One of Sensitive Issues of Land value-added Tax: Liquidation by Project (I)Apr 29,2021

Document No. 187 of the State Taxation Agency (2006) stipulates: "The land value-added tax shall be liquidated in the real estate development projects approved by the relevant departments of the state, and in the phased development projects, the phased project shall be liquidated."

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Whether the Land Cost should be apportioned for Underground Construction II (II)

Whether the Land Cost should be apportioned for Underground Construction II (II)Apr 28,2021

The above four factors actually have certain conflicts and contradictions, so it is necessary for tax authorities to consider various factors comprehensively to determine the policy caliber of whether underground construction apportionment land cost. For simple underground garages and parking Spaces that do not affect the floor area ratio, the author always prefers not to share the land cost. However, according to the No. 8 document of Jiangsu Tax Regulation [2015], there seems to be an intention (not yet explicitly issued) that underground buildings should share the land cost in Jiangsu area, and some prefecture-level cities in Jiangsu have required or have been requiring underground garage parking Spaces to share the land cost.

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Whether the land Cost should be apportioned for Underground construction

Whether the land Cost should be apportioned for Underground constructionApr 28,2021

The detailed Rules for the Implementation of the Provisional Regulations on Land value-added Tax stipulate that: In case a taxpayer develops or transfers real estate in batches after receiving the land use right in parcels, the amount deducted may be calculated and apportion according to the proportion of the land use right transferred to the total area, or according to the floor area, or in other ways confirmed by the tax authorities.

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Discussion on Related Policy Issues of Land value-added Tax Liquidation (Part 1)

Discussion on Related Policy Issues of Land value-added Tax Liquidation (Part 1)Apr 27,2021

Detailed Rules and Regulations of the General Administration: Article 9 of the Implementation Rules of the Interim Regulations on Land Value-added Tax stipulates: Where a taxpayer develops or transfers real estate in stages and batches after receiving the land use right in parcels, the amount deducted may be calculated and apportioned according to the proportion of the area of the land use right transferred to the total area, or according to the building area, or in other ways confirmed by the tax authorities.

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Discussion on Related Policy Issues of Land value-added Tax Liquidation (Part II)

Discussion on Related Policy Issues of Land value-added Tax Liquidation (Part II)Apr 27,2021

As can be seen from the above document provisions, the building area law and the floor area law is a parallel relationship. Building area method refers to taking the marketable area of a certain type of real estate as the numerator and the total marketable area of a project as the denominator, calculating the proportion of the building area of this type of real estate, and multiplying the proportion by the total land cost to determine the land cost that should be shared by this type of real estate.

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How to calculate the vehicle and vessel tax analysis?

How to calculate the vehicle and vessel tax analysis?Apr 24,2021

Most families have cars in their lives, so the insurance unit will collect and pay the vehicle and vessel tax every year when they pay the compulsory insurance. Do you know how much the vehicle and vessel tax needs to be paid? I would like to share with you today.

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Analysis on tax policy Preference for depreciation of fixed assets

Analysis on tax policy Preference for depreciation of fixed assetsApr 17,2021

In the process of operation, enterprises often purchase fixed assets for production, operation, leasing and other reasons. After the acquisition of fixed assets, depreciation will be involved. The state gives enterprises tax incentives for the depreciation of fixed assets.

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