Four, the discussion of several questions

(I) Whether it can deny the classification of liquidation

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.

If the new law explicitly cancels the classification liquidation, the author believes that whether ordinary housing can enjoy tax exemption or not can still be calculated separately. If the taxpayer meets the tax exemption conditions and chooses to enjoy the preferential treatment, the amount of tax exemption enjoyed by ordinary housing can be calculated separately and reported as the deduction of the tax payable. Taxpayers can also waive the exemption if the value added on ordinary homes is negative.

(2) Whether the tax exemption for ordinary housing can be waived at present

From the principle of tax law analysis, any tax exemption benefit taxpayers can give up to enjoy. But the question is, when the value-added of ordinary housing is negative, if the taxpayer gives up the preferential treatment, can the ordinary housing and non-ordinary housing be combined to calculate the land value-added tax payable? In this regard, some people believe that according to the financial tax [1995:48According to the provisions of No. 1 document, the consequence of not separately accounting ordinary housing and other types of housing is nothing more than ordinary housing can not be exempt from tax. Taxpayers deliberately do not separately account and give up the tax exemption, so that ordinary housing and non-ordinary housing can be combined for tax calculation. The author believes that from the evolution of tax policies thereafter, it has become a mandatory requirement to calculate the value-added amount, value-added rate and land value-added tax for different types of real estate respectively, which has no causal relationship with whether taxpayers enjoy tax exemption or not, and taxpayers have no choice. In other words, under the current policy conditions, it is meaningless for taxpayers to give up the tax exemption for ordinary homes.

(3) Whether the value added of different types theoretically balances the positive and negative values

From the perspective of project liquidation, if the value added of different types of real estate in the same project is positive or negative, it should be offset first before tax calculation, so as to accurately reflect the value added of project land. However, in practice, liquidation by project has evolved into liquidation by type. Between projects and different types of real estate in the same project, the value added positive or negative cannot offset each other.

The author believes that if the value-added amount of a certain type of real estate in liquidation is negative, it should be able to be offset before tax deduction when it is sold after liquidation, but in fact it still cannot be realized at present. This was discussed in the previous installment.

5. Tax planning
Taxpayers should make necessary tax planning in advance according to the characteristics of classification liquidation, such as ensuring the exemption of ordinary housing, balancing the value-added of different types of real estate, avoiding high tax burden by means of capital operation, etc. With the right planning, it is possible to turn a negative into a positive.

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