Hello.
Land value-added tax settlement means that after the taxpayer meets the conditions for land value-added tax settlement, it calculates the amount of land value-added tax payable by the real estate development project in accordance with tax laws, regulations and relevant land value-added tax policies. And fill in the "Land Value-Added Tax Liquidation Declaration Form", provide relevant information to the competent tax authorities, go through the land value-added tax liquidation procedures, and settle the land value-added tax payable for the real estate project.
Article 16 of the "Implementation Rules of the Interim Regulations of the People's Republic of China on Land Value-Added Tax" stipulates that the income obtained by taxpayers from transferring real estate before the project is fully completed and settled, due to cost determination or other reasons , and if the land value-added tax cannot be calculated based on it, the land value-added tax can be levied in advance, and the liquidation will be carried out after the project is fully completed and settled, and any excess will be refunded.
The main purpose of land increase liquidation is to calculate the settled tax.
Unnamed Mingde