Circular of the State Administration of Taxation on Issues Concerning the Liquidation and Administration of Value-Added Tax for Land of Real Estate Developers
Circular of the State Administration of Taxation on Issues Concerning the Liquidation and Administration of Value-Added Tax for Land of Real Estate Developers
[Lexis China Comments]
Pursuant to the Announcement of the State Administration of Taxation on Revising Certain Taxation Normative Documents (Announcement of the State Administration of Taxation [2018] No.31), this document has been revised. Pursuant to the Announcement of the State Taxation Administration on Certain Administration and Levy Criteria for Land Appreciation Tax (Announcement of the State Taxation Administration [2026] No. 3), the second paragraph of Article 8 has been repealed.
Circular of the State Administration of Taxation on Issues Concerning the Liquidation and Administration of Value-Added Tax for Land of Real Estate Developers
Guo Shui Fa [2006] No. 187
December 28, 2006
The local taxation bureau of each province, autonomous region, municipality directly under the central government and city specifically designated in the state plan, and the office of state administration of taxation of the Autonomous Regions of Ningxia and Tibet:
In order to further strengthen the liquidation and administration of the value-added tax for land for real estate developers, the relevant issues are hereby notified according to the Law of the People's Republic of China on the Administration of Tax Levying, the Interim Regulations of the People's Republic of China on Value-added Tax on Land and the relevant provisions:
Article 1 Settlement Unit for Value-Added Tax for Land
Value-added tax for land shall be settled on the basis of the real estate development projects examined and approved by the relevant authority of the state, and projects developed in phases shall be settled on the basis of the project phase.
In case a development project contains both ordinary residence and non-ordinary residence, the incremental amounts shall be calculated separately.
Article 2 Conditions for Settlement of Value-Added Tax for Land
1. The taxpayer shall settle value-added tax for land under any of the following circumstances:
(1) A real estate development project has been completed in full and sale has been made;
(2) A real estate development project the settlement of which has not been completed is transferred in whole;
(3) Land use right is directly transferred.
2.
......
Pursuant to the Announcement of the State Administration of Taxation on Revising Certain Taxation Normative Documents (Announcement of the State Administration of Taxation [2018] No.31), this document has been revised. Pursuant to the Announcement of the State Taxation Administration on Certain Administration and Levy Criteria for Land Appreciation Tax (Announcement of the State Taxation Administration [2026] No. 3), the second paragraph of Article 8 has been repealed.
Circular of the State Administration of Taxation on Issues Concerning the Liquidation and Administration of Value-Added Tax for Land of Real Estate Developers
Guo Shui Fa [2006] No. 187
December 28, 2006
The local taxation bureau of each province, autonomous region, municipality directly under the central government and city specifically designated in the state plan, and the office of state administration of taxation of the Autonomous Regions of Ningxia and Tibet:
In order to further strengthen the liquidation and administration of the value-added tax for land for real estate developers, the relevant issues are hereby notified according to the Law of the People's Republic of China on the Administration of Tax Levying, the Interim Regulations of the People's Republic of China on Value-added Tax on Land and the relevant provisions:
Article 1 Settlement Unit for Value-Added Tax for Land
Value-added tax for land shall be settled on the basis of the real estate development projects examined and approved by the relevant authority of the state, and projects developed in phases shall be settled on the basis of the project phase.
In case a development project contains both ordinary residence and non-ordinary residence, the incremental amounts shall be calculated separately.
Article 2 Conditions for Settlement of Value-Added Tax for Land
1. The taxpayer shall settle value-added tax for land under any of the following circumstances:
(1) A real estate development project has been completed in full and sale has been made;
(2) A real estate development project the settlement of which has not been completed is transferred in whole;
(3) Land use right is directly transferred.
2.
......