申报辅导第一课 | 房地产领域土地增值税（一，二）

Core Viewpoint - The article provides guidance on the implementation of tax support policies in the real estate sector, specifically focusing on the land value-added tax (LVAT) and its reduced pre-collection rates across different regions in China [4][16]. Summary by Sections Tax Rate Reduction Policy - The pre-collection rate for LVAT has been lowered, with the following rates applicable: - Eastern regions: 1.5% - Central and Northeast regions: 1% - Western regions: 0.5% - In Liaoning Province, the pre-collection rate for affordable housing is zero, while other types of real estate have a unified rate of 1% [4][16]. Policy Basis - The policy is based on announcements from the National Taxation Administration regarding the reduction of the LVAT pre-collection rate [5][17]. Application Process - The article outlines the steps for taxpayers to apply for the reduced LVAT pre-collection rate, including: 1. Logging into the new electronic tax bureau and selecting the appropriate tax types for declaration. 2. Completing the tax source information collection if not already done. 3. Filling in taxable income and verifying the pre-collection rate before submission [6][12][13][25]. Tax Exemption for Residential Properties - Taxpayers constructing standard residential properties can be exempt from LVAT if the value added does not exceed 20% of the deductible project amount. This exemption continues for cities that have canceled the distinction between ordinary and non-ordinary residential standards [16][17]. Required Documentation - To apply for tax exemptions, the following documents are required: 1. Taxpayer's application for tax reduction approval. 2. Application report for tax reduction. 3. Copies of property ownership documents. 4. Relevant income, cost, and expense materials [17][18]. Submission Confirmation - After successful submission of the LVAT declaration, taxpayers receive a confirmation and can proceed to the payment interface for any due taxes [15][25].