Can the pre-intervention fee of real estate be deducted in the settlement of land value-added tax?

Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations on Land Value-added Tax stipulates that the deduction items listed in Article 6 of the Regulations are specifically as follows: (2) The expenses for developing land, building new houses and supporting facilities (hereinafter referred to as housing development) refer to the actual costs of taxpayers' real estate development projects (hereinafter referred to as housing development expenses), including compensation for land acquisition and demolition, preliminary engineering expenses, construction and installation engineering expenses, infrastructure expenses, public utility expenses, etc. ..... Development indirect expenses refer to the expenses incurred in directly organizing and managing development projects, including wages, employee welfare expenses, depreciation expenses, repair expenses, office expenses, utilities, labor protection expenses, amortization of revolving houses, etc. According to the above regulations, the indirect development expenses are the expenses incurred by your company in directly organizing and managing development projects. The expenses incurred by the property management company in sending engineers to the site to supervise the project in the early stage do not belong to the expenses incurred by your company, do not belong to the indirect expenses of development, and cannot be used as the deduction item for calculating the value-added amount. The stamp duty, decal and land use tax paid by your company for the project contract are not the expenses incurred by directly organizing and managing the development project, nor the indirect expenses of development. Provisions on accounting subjects and main accounting treatment in the appendix to the application guide of accounting standards for enterprises: 6602 management expenses 1. This course accounts for the management expenses incurred by enterprises for organizing and managing the production and operation of enterprises. Including the start-up expenses incurred during the preparation period of the enterprise, the company expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise or borne by the enterprise (including the salary and welfare expenses of employees in the administrative department, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.). ), trade union funds, directors' membership fees (including allowances for board members, conference fees, travel expenses, etc.). ), agency fees, consulting fees (including consulting fees), legal fees, etc. According to the above regulations, the stamp duty and land use tax paid by your company should be charged in the subject of "management expenses". Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations on Land Value-added Tax stipulates that the deduction items listed in Article 6 of the Regulations for calculating the value-added amount are as follows: (3) The expenses for developing land, building new houses and supporting facilities (hereinafter referred to as real estate development expenses) refer to the sales expenses, management expenses and financial expenses related to real estate development projects. (5) Taxes related to real estate transfer refer to business tax, urban maintenance and construction tax and stamp duty paid when transferring real estate. Additional education fees paid for the transfer of real estate can also be deducted as taxes. According to the above provisions, if the stamp duty and land use tax paid by real estate development enterprises have been included in the management expenses in accordance with the provisions of the financial system, they will not be deducted when calculating the land appreciation. Other land value-added tax payers are allowed to deduct the stamp duty paid when transferring real estate when calculating the value-added of land.