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Group 1 - The article discusses changes in the pre-collection and settlement of land value-added tax for real estate development projects, emphasizing the importance of precise timelines for reporting and tax calculation [2][4]. - New regulations specify that the basis for pre-collection of land value-added tax will now be calculated as pre-receipts divided by (1 + applicable VAT rate), replacing the previous method which deducted the VAT payable [2]. - The cutoff date for confirming sales revenue and area during tax settlement is defined as the end of the previous pre-collection tax period when the tax authority accepts the settlement application [2]. Group 2 - Expenditures outside the planning scope for public facilities can now be included in the deductible amount for land use rights, provided they are stipulated in the land transfer contract with the government [2]. - The article outlines the process for reporting land value-added tax project information to tax authorities, which is essential for subsequent tax prepayment, settlement, and tail-end sales reporting [5]. - The new regulations will take effect from January 1, 2026, with transitional provisions for projects that have not yet received a settlement acceptance notice [5].