Why can parking spaces be sold by property companies to avoid land value-added tax?

When a real estate development enterprise converts part of the developed real estate into business purposes such as self-use or lease, if the property right has not been transferred, the land value-added tax will not be levied, and the income will not be listed at the time of final settlement, and the corresponding costs will not be deducted. This shows that developers who hold real estate for a long time can be exempted from land value-added tax. This factor may lead to a large number of developers selling their properties as self-sustaining in the future. Real estate development enterprises can make corresponding plans according to their own development strategies and actual conditions, reduce the tax burden of land value-added tax or postpone the tax payment time of land value-added tax. For some real estate developers engaged in commercial property development, it is necessary to change from sales type to self-sustaining type, because self-sustaining does not need to pay land value-added tax, and the rental return rate in Shenzhen is still relatively high.

If the use of self-owned real estate products is changed to self-use and self-operation, you can enjoy the tax preference of not collecting land value-added tax. It is understood that some companies may plan to leave some shops in their own hands, neither renting nor selling, so that they will not exceed the sales threshold of 85% and enjoy the appreciation of real estate. This planning idea must first obey the business planning and reality of the enterprise, and change from selling to self-use and self-management. This situation is not feasible in practical work. Secondly, we need to consider delaying the immediate payment of land value-added tax, because for real estate development enterprises, land value-added tax is still levied when the property rights of self-use houses are transferred. It is particularly noteworthy that we should not only consider the time value of funds obtained by delaying the immediate payment of land value-added tax, but also predict the risk value of funds. At the same time, we should take into account the market value of the property when it is re-transferred and the income deducted from the old house. As for how to make use of the tax incentives in the Regulations on Tax Exemption for Enterprise Merger and Transfer of Real Estate, it should be subordinate to this planning idea in principle.