Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Land Value-added Tax (Finance Law No. 6, 1995) Article 9 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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According to the provisions of Document No. 91 (2009), the land value-added tax liquidation of real estate projects is divided into "liquidable" and "liquidable". For the "liquidated" project, the taxpayer's land value-added tax liability of the project ends after liquidation, and there is generally no need for secondary liquidation. However, for liquidable items, there is usually a re-sale after liquidation (also known as the final sale), so there is a need for secondary liquidation.
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According to the provisions of Document No. 91 (2009), the land value-added tax liquidation of real estate projects is divided into "liquidable" and "liquidable". For the "liquidated" project, the taxpayer's land value-added tax liability of the project ends after liquidation, and there is generally no need for secondary liquidation. However, for liquidable items, there is usually a re-sale after liquidation (also known as the final sale), so there is a need for secondary liquidation.
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At present, the land value-added tax settlement adopts the "three division method", that is, divided into ordinary housing, non-ordinary housing and non-housing three types of settlement. There are many disputes in practice on how to determine the liquidation type of the underground sellable development products (mainly garage, parking space, storage room and other ancillary facilities, the same below).
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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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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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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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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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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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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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