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Analysis of land value-added tax on stock real estate

Released Date: Dec 24,2021 Article Source: HUANZE
We all know that there are currently six additional deductions for personal income tax, several of which can be deducted equally between couples or by one spouse alone. A lot of friends will be very confused what to choose?

A large number of second-hand housing transactions in life, for second-hand housing transactions involved in the land value added tax is how to calculate? Today to share with you about second-hand housing transaction land value-added tax.

According to the Tax law, land value-added tax shall be calculated and levied on taxpayers transferring old houses according to the assessed price of houses and buildings, the land price paid for the acquisition of the land use right, the relevant fees paid according to the unified provisions of the state and the taxes paid in the transfer link (excluding the value-added tax) as the amount deducted from the project.

Appraisal price=Replacement cost price×New discount rate

Where the taxpayer cannot obtain the appraised price but can provide the invoice for the purchase of the old house or building, the amount deducted from the item (the amount paid for the acquisition of the land-use right, the cost and expenses of the newly built house and supporting facilities, or the appraised price of the old house or building) stipulated in Item (1) and (3) of Article 6 of the Regulations shall be confirmed by the local tax department. To the amount stated in the invoice and each year from the year of purchase to the year of transfer5%Calculate the deduction. Calculate the deduction item "annually" according to the purchase invoice date from the date of the sale invoice issued, each full12A month counts as a year; More than a year, not yet12A month but more6A month may be regarded as a year.

The deed tax paid by the taxpayer at the time of purchase, where the deed tax payment certificate can be provided, is allowed to be deducted as "taxes related to the transfer of real estate", but not as additional5%The base of

Located in the county seatACompany (VAT general taxpayer)2020years12Monthly sale of one old office building, including VAT income800Ten thousand yuan, stamp duty payable0.4Ten thousand yuan. Due to the inability to obtain an appraised price, the Company provided an invoice for the purchase of the office building2017years1Month, the purchase price is400Ten thousand yuan, pay deed tax18Ten thousand yuan (can provide deed tax payment vouchers). Known that the company choose simple tax method to calculate value-added tax, where the province allows the local education additional as taxes and additional deductions, the company sales office building should pay how much land value added tax?

()1) total revenue=800÷(1+5%)=761.9(ten thousand yuan)
                  (2) Amount deducted:
                           5%Calculation deduction=400×(1+5%×4)=480(ten thousand yuan)
                           Tax deduction=18+0.4=18.4(ten thousand yuan)
                           Urban construction tax and education surcharge=(800-400)÷(1+5%)×5%×(5%+3%+2%)=1.9(ten thousand yuan)
                           Total amount deducted from items=480+18.4+1.9=500.3(ten thousand yuan)
                  (3) value-added=Transfer of real estate income-Deductible amount=761.9-500.3=261.6(ten thousand yuan)
                  (4Calculate the proportion between the value added and the amount deducted=261.6÷500.3×100%=52.29%
                  (5) tax payable=Value added×Tax rate-Deductible amount×Calculate the deduction factor quickly=261.6×40%-500.3*5%=104.64-25.02=79.62(ten thousand yuan)

Analysis of land value-added tax on stock real estate

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