【政策解读】土地增值税征管口径要点锁定

Group 1 - The core viewpoint of the article discusses the tax basis for pre-collection of land value-added tax for real estate development companies, aligning with the methods for value-added tax and corporate income tax [2] - The pre-collection tax basis for land value-added tax is calculated based on the advance payments received, with an example showing a company receiving 109 million yuan, leading to a taxable basis of 100 million yuan and a pre-collected tax of 1.5 million yuan [2] - The cutoff date for confirming sales revenue and sales area during the land value-added tax settlement declaration is the end of the previous pre-collection tax period when the tax authority accepts the settlement declaration [2] Group 2 - Eligible expenditures outside the project planning scope can be deducted to reflect the actual costs incurred by taxpayers for obtaining land use rights, including construction expenses for public facilities agreed upon with the government [2] - Taxes such as stamp duty and local education surcharges paid due to real estate transfers are allowed as deductions, aligning with accounting standards [2] - For the sale of remaining properties after the end of the pre-collection tax period, taxpayers must report land value-added tax quarterly, with income from such sales reported in the first tax declaration period following the tax authority's clearance conclusion [2]