Q: 1. What is the approved collection rate range of real estate development land value-added tax in Xiamen City, Fujian Province? 2. What is the warning range of the development cost of the tax bureau? thank you 1, Xiamen Local Taxation Bureau stipulates that if the competent tax authorities find that a taxpayer has any of the following circumstances during liquidation audit or audit, they can refer to the land value-added tax burden of local real estate development enterprises with similar development scale and income level, and verify and collect land value-added tax according to the determined sales income at a rate not lower than the collection rate.

The pre-requisition rate of ordinary houses is 2%, that of non-ordinary standard houses is 3%, and that of office buildings is 3%. However, the pre-requisition rate of villas is 4%, and the pre-requisition rate of commercial buildings and other properties is 4%.

2. Warning value range is not open.