Basis " value added tax of land of People's Republic of China is temporary byelaw " reach executive detailed rules relevant provision:
The building that makes over state-owned land access, ground to go up and its attachment obtain the unit of income and individual, for the person of duty to pay taxes of land value added tax, ought to according to value added tax of this byelaw pay land.
Make over the building on state-owned land access, ground and its attachment to gain income, it is to point to in order to offer other perhaps way paid the behavior that transfers estate, taxpayer transfers the income that estate place gains, include monetary income, objective income and other income.
So, when estate develops business land value added tax to liquidate, appear the following how should 3 kinds of case affirm income of land value added tax?
Case one, sum opens commodity house to sell bill
Sale of limited company of 1 some estate gives case shell company a business uses office building, contract total amount 12 million yuan (do not contain tax) , bill is opened containing taxes specified number also is 12 million yuan, but the money buying a house that shell company still has 1 million yuan did not pay all the time. So when undertaking land value added tax is liquidated, by how much should specified amount of income of this estate company affirm?
Basis " the announcement that total bureau of national tax Wu clears concerned question about land value added tax " (country 2010 〕 of tax case 〔 220) regulation:
When land value added tax is liquidated, already sum opens commodity house to sell bill, carry amount to affirm income according to bill place.
The commodity house that this estate company sells although not sum gets the money that buy a house, but because pressed sum to open commodity house bill, because this answers according to do not contain duty value 12 million yuan affirm income of land value added tax.
Case 2, did not open bill or not sum opens bill
Limited company of 2 some estate sold case two commodity house, armour covers amount of commodity house contract 2 million yuan (do not contain tax) , because the client was handed in only head pay 30% , because this bill also opened 600 thousand yuan only; Second covers amount of commodity house contract 1.5 million yuan (do not contain tax) , the client was handed in only likewise head pay 30% , but this estate company has not open bill. So when undertaking land value added tax is liquidated, how much should specified amount of income of two commodity house press to affirm in the light of armour, second?
Basis " the announcement that total bureau of national tax Wu clears concerned question about land value added tax " (country 2010 〕 of tax case 〔 220) regulation:
Did not open bill or not sum opens bill, the profit of etc of amount of carry out room that the sale contract place that with trading both sides signs records affirms income.
Accordingly, the Jia Yi that this estate limited company sells two commodity house, contract total amount is total 3.5 million yuan (do not contain tax) , although the client was handed in only head pay, estate company opened partial bill only, but when undertaking land value added tax is liquidated, press afore-mentioned regulations, the total amount that should agree according to the contract 3.5 million yuan (do not contain tax) think land appreciation taxation is entered truly.
Case 3, sale contract area and measure an area actually abhorrent
Limited company of development of 3 some estate and client sign case commodity house sells a contract, sale contract place carries commodity house area to be 120 square metre, after the building obtains consign condition, via concerning the discovery after the branch is measured actually the area is 126 square metre, after talking things over in the light of this problem classics and client, client filling capture 60 thousand yuan (do not contain tax) the money that buy a house. So, 60 thousand yuan when be aimed at client filling capture (do not contain tax) how does the money that buy a house affirm in specified amount of the income when is land value added tax liquidated?
Sale contract place holds commodity house the area measures an area actually with concerned branch abhorrent, already happened before liquidation fill, of the money that return a house, should give when computational land value added tax adjust.
Accordingly, the client that limited company of this estate development gets fills 60 thousand yuan of capture (do not contain tax) the money that buy a house, should give when land value added tax is liquidated adjust.
Editor design: Bureau of tax of Beijing Haidian state
