Land Appreciation Tax Is Imposed By The Interim Measures For The Administration Of Dalian City (Revised 2008)

Original Language Title: 大连市土地增值税征收管理暂行办法(2008年修正本)

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(Dalian municipal people's Government on December 26, 1995 after trapping [published in document 1995]94, March 31, 2008, the Dalian City people's Government decision on modifying 14 municipal regulations amended) first in order to do a land appreciation tax collection and administration, Dalian City, according to the People's Republic of China interim regulations on land value increment tax and the People's Republic of China interim regulations on land value increment tax regulations and the relevant provisions of the State, these measures are formulated.
    Article in Dalian transfers within the scope of State-owned land, buildings and fixtures (hereinafter referred to as real estate) and achieved revenues of all kinds of enterprises, institutions, government agencies, community groups, individual industrial and commercial households and other entities and individuals, for land value-added tax payer, shall be in accordance with this approach to pay land value increment tax.
    Land appreciation tax also applies to foreign enterprises and individuals, foreign-invested enterprises, foreign enterprises and foreign missions, foreign citizens and overseas Chinese, Hong Kong and Macao compatriots, as long as the transfer of real estate and income, shall be in accordance with the People's Republic of China interim regulations on land value increment tax and this way of paying land value increment tax.
    Third object to tax land appreciation tax is made in the transfer of real estate value added.
    Fourth value added is deducted from the income obtained by the taxpayer on the transfer of real estate this way article sixth after deducting the amount of the balance.
    Article fifth the income of the taxpayer on the transfer of real estate, including income, real income, and other income. Sixth in calculating value added for deductible items: (a) the amount to be paid by obtaining the land.
    Include obtaining the land premium to be paid by taxpayers and pay a fee in accordance with national, provincial and municipal regulations. (B) development of land and the cost of new housing and related infrastructure.
    Include compensation for land expropriation and demolition charges, pre-engineering, construction installation engineering, basic facilities, public facilities, development overheads. (C) the development of land and the cost of new housing and related infrastructure (hereinafter referred to as real estate development costs). Including real estate development project-related selling expenses, finance costs, management costs. Financial expenses interest expense, calculated according to the transfer of real estate projects assessed and provide proof of financial institutions, allow deduction, but cannot be more than amount based on the similar commercial bank lending rates over the same period. Other real estate expenses, in accordance with this section (a), (b) and 5% to calculate the deduction of the calculated amount.
    Cannot transfer real estate projects to quantify interest or cannot provide proof of financial institutions, real estate development costs in accordance with this section (a), (b) and 10% calculation of deduction of the calculated amount.
    (D) the assessed prices of old houses and buildings, refers to the transfer of use or transfer of housing, buildings, real estate appraisal institutions approved by the relevant government departments to set up, new discount according to the replacement cost of the real estate assessment rates, assessment must be confirmed by the tax authorities.
    (E) with regard to the transfer of real estate taxes, paid at the time of the transfer of real estate tax, urban maintenance and construction tax, stamp duty, and the transfer of real estate to pay extra charges of education, where education is attached.
    (F) the taxpayer engaged in real estate development according to this section (a), (b) plus 20% and calculated the amount of the deduction.
    Article seventh land appreciation tax tax rate applicable to: land value increment tax rates of four ultra-progressive rates.
    Part of value added does not exceed the amount of deductions 50%, at 30%.
    Value added exceeds deductions amount 50%, does not exceed the amount of deductions 100% part at 40%.
    Value added exceeds deductions amount 100%, does not exceed the amount of deductions 200% part at 50%.
    200% part of the value added exceeds deductions amount, rate of 60%.
    Eighth article land VAT of calculation: land VAT by value-added amount multiplied by applies tax there deduction project amount multiplied by rapid calculation deduction coefficient of simple method calculation, specific calculation formula following: (a) value-added amount not over deduction project amount 50% of, land VAT tax = value-added amount x30%; (ii) value-added amount over deduction project amount 50%, not over 100% of, land VAT tax = value-added amount x40%-deduction project amount X5%;
    (C) value added exceeds deductions amount 100%, not exceeding 200%, land VAT = value-added x50%-deduction amount x15%; (d) value added exceeds 200%, land VAT = value-added x60%-deduction amount x35%; formula, and 5%, and 35% for rapid calculation of the reduction coefficient.
    Nineth land appreciation tax real estate cost to taxpayers the most basic accounting projects or accounting calculation.
    Tenth after the payer into the land, phased development, transfer of real estate, the deduction amount determined, according to land area and proportion of the total area assessed or calculated according to the construction area assessed, tax department can also be shared the other way.
    11th tax provisions: (a) the taxpayer-built ordinary standard residential, 20% of the appreciation amount does not exceed the amount of deductions, shall be exempt from land tax.
    (B) need to be requisitioned for national construction, recovery of real estate are exempted from land tax.
    (C) in urban planning and the need for nation-building, taxpayers sell property, examination by the tax authorities in accordance with the relevant policies and regulations, may be exempt from land tax. (D) individuals to transfer their own personal use, more than ordinary standard residential standards of housing, subject to approval of the tax authorities, who lived five years or more, shall be exempt from land tax.
    Residence of three years and five years of age, halving the land value-added tax; for less than three years ' residence, in accordance with the regulations levy land value increment tax.
    (E) to individual transfers his own use ordinary standard residential are exempted from land tax.
    (Vi) belongs to according to the relevant provisions of the housing reform and transfer of real estate, according to the relevant provisions of the housing reform.
    12th taxpayer has any of the following circumstances, calculated according to the appraised price is imposed by: (a) concealing, falsifying the real estate prices, (ii) providing false deduction amount, (iii) the transfer of real estate prices lower than the appraised price, without a legitimate reason.
    13th where a transfer of real estate and shall be based on assessed value tax shall be approved by the relevant government departments to set up assessment agencies to accept the assessment of the real estate business.
    Taxpayers calculate land value increment tax assessment costs incurred, when the amount allowed as a deduction in taxation of land value increment tax deducted.
    14th the land value-added tax as income by the taxpayer on the transfer of real estate (including the advance payment) for tax liability arising in the day time. 15th in Dalian City in the administrative area of the transfer of land use rights, ownership of units and individuals shall be within 7th date of transfer of real estate contract to the competent tax authorities tax returns and submit information relevant to the transfer of land ownership, housing; 7th days of income, to the competent tax authorities, according to the provisions of land appreciation tax.
    Real estate administration tax certificate (exemption certificate), issued land certificates, or house ownership certificates.
    16th taxpayers to develop and transfer of real estate should be according to the Dalian local tax on land value increment tax levy and the relevant provisions of the withholding of liquidation or liquidation of land value increment tax.
    17th on the determination of the country of domicile for tax purposes: (a) where, in four districts in Dalian (mountains, xigang district Dalian shahekou district, and, in ganjingzi district) tax registration and transfer is located in four districts in the city's real estate taxpayers shall pay to the competent tax authorities of land value increment tax.
    (B) the units or individuals that are not in Dalian handle tax registration transfers of real estate, shall be paid to the competent tax authorities of the real estate is located in land value increment tax.
    (C) the transfer of units or individuals located outside of the city four areas in each County (City), the district's real estate, shall be paid to the competent tax authorities of the real estate is located in land value increment tax. (D) the taxpayer on the transfer of real estate floor across two or more jurisdictions should, in principle, according to the location of the real estate tax, respectively. Reporting standards jurisdiction boundaries to determine the proportion of the real estate.
    If you divide is not clear or is unable to partition and the creation of tax disputes, according to the actual situation of Dalian local taxation departments to determine their tax location.
    18th Dalian land VAT of ordinary standard residential standards, according to the Municipal Government to determine and publish the "common house" standard. 19th land value-added tax collected by the local tax authorities.
    Planning and real estate administrative departments to assist local taxation departments of land appreciation tax collection work. 20th taxpayers are not in accordance with the relevant provisions of article pay the land tax or land that is not issued by the tax department VAT NA (exemption) of tax certificates, planning and real estate administrative departments shall not change the ownership of the relevant procedures and certificates.
    The offender, by the tax authorities in accordance with the relevant laws and regulations will be punished.
    Taxpayers are not complying with the provisions of article 21st term file tax returns, failure to provide required information on the transfer of real estate; not truthfully report a real estate transaction amount; law unreasonable refusal of the tax authorities to examine taxpayers ' tax situation, as required by the tax authorities to investigate and punish. 22nd article this way come into force on January 1, 1994.
        Provisions of this approach prior to the implementation of the relevant land value fee (refer to taxation as provided herein the same land, benefits, etc), inconsistent with this approach, as well as implementation.