欢迎扫描下方二维码关注： 政策依据 《国家税务总局关于降低土地增值税 预征率下限的公告》（国家税务总 局公告2024年第10号) 《国家税务总局辽宁省税务局关于调 整土地增值税预征率的公告》 (2024年第2号) 操作步骤 U. 申报辅导第一课 | 房地产领域土地增值税（一） 为切实做好房地产领域税费支持政策的 落实工作,优化纳税服务,防范税收风险, 提升政策执行效果,现将房地产领域通用场 景土地增值税相关政策申报指引推送给您: 用 降低土地增值税预征率下限政策 除保障性住房外,东部地区 省份预征率下限为1.5% 中部和东北地区省份预征率 下限为1% 西部地区省份预征率下限为 0.5% 辽宁省保障性住房预征率 为零,其他各类型房地产 的预征率统一为1% 降低土地增值税预征率下限政策 (申报土地增值税预征表时享受 | 我要办税 | | | | --- | --- | --- | | 综合信息报告 | | | | | 增值税及附加税(费)申报 | | | 发票业务 | | | | | 增值税及附加税费申报(一般纳税人适用) | 增值税及时加税费申 | | 税费申报及缴纳 | 航空运输企业年度清算申报 | 原由天然 ...

Business Overview - Taxpayers are required to declare and pay various property and behavior taxes, including urban land use tax, property tax, vehicle and vessel tax, stamp duty, cultivated land occupation tax, resource tax, land value-added tax, deed tax, environmental protection tax, and tobacco tax using the "Property and Behavior Tax Declaration Form" [4] - Taxpayers who transfer state-owned land use rights and the buildings and attachments on it must pay land value-added tax and are obligated to declare within 7 days from the signing of the real estate transfer contract [4] Tax Declaration Process - The electronic tax bureau allows users to select tax types for declaration, including land value-added tax, resource tax, and cultivated land occupation tax [6][12] - Taxpayers can add new tax types by entering the relevant interface and confirming the selection of "land value-added tax" for the current declaration period [9][15] Tax Calculation and Reporting - The declaration includes detailed calculations of total real estate transfer income, deductible amounts, and the resulting taxable amount [20][34] - For example, a total real estate transfer income of 30 million yuan with deductible amounts of 4.5 million yuan results in a taxable amount of 1.5 million yuan at a tax rate of 5% [21][23] Successful Declaration - Upon successful submission of the land value-added tax declaration, the system confirms the total tax amount due, which can be paid through the designated payment interface [24][38]