(one) watch of liquidation of land value added tax and its subordinate list (each district but according to this locality actual condition is made) .
(2) estate development project liquidates a specification, main content should include estate to develop project project approving, just trade with the ground, development, sale, correlation, the other condition that the fundamental condition such as pay of financing, imposition and need of director tax authority know.
(3) project complete balance sheet, gain land access list of statistics of contract of purchase and sale of house of sheet of settle accounts of contract of project of requisition of settle accounts of interest of loan of contract of sell one's own things of access of pays price money voucher, state-owned land, bank, project, commodity, sale, open to booking licence to wait with transfer estate. Director tax authority needs proof of corresponding project charge to an account, taxpayer still should offer photocopy of proof of charge to an account.
(4) the liquidation project that taxpayer entrusts examine and verify of orgnaization of duty Wu intermediary and card of ancient bronze mirror, still should sign up for those who send intermediary orgnaization place to issue " card of ancient bronze mirror of imposition of liquidation of land value added tax reports " .
Land value added tax clears way
One. The liquidation unit of land value added tax
The estate that land value added tax examines and approve about the branch with the country develops a project to undertake liquidating for the unit, to the project that develops in installment, with in installment the project is liquidated for the unit.
Average house and blame are included at the same time in developing a project of average house, part of one's job fastens computational appreciation forehead.
2. The liquidation condition of land value added tax
1. accords with one of following scenario, taxpayer ought to undertake the liquidation of land value added tax:
(1) estate development project is whole of the complete, sale that finish;
(2) whole is made over not estate of complete final accounting of revenue and expenditure develops a project;
(3) make over land access directly.
2. accords with one of following scenario, director tax authority can ask taxpayer undertakes land value added tax liquidates:
(1) already complete is acceptable estate develops a project, the estate floor area that already made over occupies whole project to be able to make work the scale of floor area is in 85% above, or did not exceed 85% , but the rest can make work floor area has rented or for private use;
(2) gain a sale (open to booking) licence still did not sell those who finish 3 years completely;
(3) taxpayer applies for to cancel duty Wu to register but did not deal with land value added tax to clear procedures.
