Deduction ratio of land value-added tax development expenses in Hunan Province

According to relevant information, the inquiry shows that the amount is 50% and the tax rate is 30%. The tax rate is 40% for the part where the land appreciation in Hunan Province exceeds 50% of the deducted project amount and does not exceed 100% of the deducted project amount. Therefore, the amount of land value-added tax exceeding 50% and not exceeding 100% of the deducted project amount = deducted project amount× 50 %× 30%+added value-deducted project amount× 50 %× 40% = added value× 40%-deducted project amount× 5%.