土地增值税如何预缴申报？

Group 1 - The real estate development project will receive its first pre-sale permit in April 2026, and according to regulations, pre-sale revenue should be reported in the second quarter of the reporting period [4] - New regulations state that the starting date for the land value-added tax pre-collection declaration is the day the first pre-sale revenue is received, which means that two pre-collections received in the first quarter must be reported in that quarter [4] - The basis for calculating the pre-collection of land value-added tax for real estate development companies is defined as pre-collection amount divided by (1 + applicable tax rate or collection rate) [4] Group 2 - A company received an input invoice that cannot be deducted due to it being red-inked without prior notice from the issuing party, raising concerns about how to prevent unauthorized red-inking by the invoicing party [10] - To avoid issues with unauthorized red-inking of invoices, companies can log into the electronic tax bureau to confirm the invoice entry through the invoice entry identification operation or invoice selection confirmation operation [12] - The specific path for confirming invoice entry involves navigating through the electronic tax bureau's tax digital account and invoice business modules [12][13] Group 3 - According to the announcement by the State Taxation Administration regarding the promotion of fully digital electronic invoices, certain types of invoices can be red-inked by the issuing party regardless of whether they have been confirmed for use or entry [15]