According to the relevant provisions of the Regulations on the Administration of Land Value-added Tax Liquidation, the conditions for taxpayers to carry out land value-added tax liquidation are as follows: 1. All real estate development projects are completed and sold; 2, the overall transfer of unfinished real estate development projects; 3. Direct transfer of land use rights. Land value-added tax liquidation refers to the behavior of taxpayers who meet one of the above conditions to calculate the land value-added tax payable by real estate development projects and settle the corresponding taxes in accordance with relevant policies and regulations.
legal ground
Regulations on the administration of land value-added tax liquidation
Ninth taxpayers meet one of the following conditions, should carry out land value-added tax liquidation.
(1) All real estate development projects are completed and sold;
(two) the overall transfer of unfinished real estate development projects;
(3) Direct transfer of land use rights.
Article 11 Taxpayers shall go through the liquidation procedures with the competent tax authorities within 90 days from the date when they meet the conditions of land value-added tax liquidation items stipulated in Article 9 of these Regulations. For projects that meet the provisions of Article 10 of these regulations, the tax authorities may require taxpayers to carry out land value-added tax liquidation, and the competent tax authorities shall determine whether to carry out liquidation; For projects that need liquidation, the competent tax authorities shall issue a liquidation notice, and taxpayers shall go through liquidation procedures within 90 days from the date of receiving the liquidation notice.
Taxpayers who should be liquidated for land value-added tax or taxpayers who need to be liquidated as determined by the competent tax authorities refuse to be liquidated or provide liquidation information within the above-mentioned prescribed time limit, and the competent tax authorities may handle it according to the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management.