Can the land price of some properties owned by real estate development enterprises be deducted?

Whether the land price of some properties owned by real estate development enterprises can be deducted should be calculated according to the corresponding capacity; Although the self-sustaining part cannot be realized through sales, first of all, you should use the self-sustaining part of the land; Second, the construction of self-sustaining part of the land can still raise funds through mortgage, lease and other forms; Third, the self-sustaining part and the sales part are calculated according to the whole land and cannot be divided.

Can the deed tax paid by real estate development enterprises be deducted from the land price after the reform of the camp? According to the regulations, under the current deed tax policy, the tax rate for individuals to buy houses is different. If an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters, the deed tax shall be executed according to 1%; If the apartment area is 90 square meters to 144 square meters, the tax rate will be halved, that is, the effective tax rate will be 2%; If the purchased residential unit area exceeds 144 square meters, the deed tax rate is 4%. The purchase of non-ordinary houses, two or more houses and commercial investment properties are taxed at the rate of 4%.

Can the land price deducted from the sales of real estate development enterprises be deducted when calculating the VAT output tax together with the VAT invoice, rather than when invoicing the owners? The amount on the invoice obtained by the owner after payment is the price including land price. Does your house price not include land price?

Whether the land price allowed to be deducted by real estate development enterprises in the current period is based on the pre-sold housing area in the current period, but according to Article 5 of the Interim Measures for the Administration of the Collection of Value-added Tax on Real Estate Projects Developed by Real Estate Development Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 18), it is calculated according to the following formula:

Land price allowed to be deducted in the current period = (construction area of real estate projects for sale in the current period ÷ construction area of real estate projects for sale) × paid land price.

The construction area of real estate projects sold in the current period refers to the construction area corresponding to the VAT sales declared in the current period.

The practical construction area of real estate projects refers to the total practical construction area of real estate projects, excluding the construction area of supporting public facilities that have not been settled separately when selling real estate projects.

What bills should real estate development enterprises obtain from the deducted land price when calculating sales? According to Article 6 of Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 18, No.20 16), if the land price is deducted from the total price and other expenses when calculating the sales volume, the financial bills made by the financial departments at or above the provincial level (including the provincial level) shall be obtained.

When will the loan interest of real estate development enterprises be deducted? After the signing of the house purchase contract, after your personal data is handed over to the developer, if the developer has a special person to run the bank mortgage, the bank will agree to deduct the money from the corresponding day of the next month after reviewing your credit information. Before the deduction, the bank has a SMS reminder.

Can real estate development enterprises be exempted from urban land use tax during development? The Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing Supplementary Provisions on Some Specific Issues of Land Use Tax (Guo Shui Di Zi 140 [89]) clearly states: "The land used by real estate development companies to build commercial houses shall be subject to land use tax in principle." The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Strengthening the Collection and Management of Urban Land Use Tax and Land Value-added Tax (Guo Shui Fa [2004]100) further stipulates: "Except the land approved for the development and construction of affordable housing, all kinds of real estate development land are not exempt from urban land use tax."

Do real estate development enterprises levy land value-added tax after converting some real estate they develop into their own use? According to the second paragraph of Article 3 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning Land Value-added Tax Liquidation Management of Real Estate Development Enterprises (Guo Shui Fa [2006]187No.), real estate development enterprises will not collect land value-added tax when they convert some real estate developed for their own use or used for commercial purposes such as leasing, and the corresponding costs will not be deducted.

Does the advance payment of real estate development enterprises count as income? This is not carried forward to income.

This is just a provision in the tax law.

This has nothing to do with your financial situation.

Only when the conditions for revenue recognition are met financially can the revenue be carried forward.

Can non-real estate development enterprises build houses through land acquisition? Only enterprises with real estate development qualifications can carry out real estate development business (that is, building houses).

According to the Regulations on Qualification Management of Real Estate Development Enterprises, in order to strengthen the qualification management of real estate development enterprises and standardize the business behavior of real estate development enterprises, these Regulations are formulated in accordance with the Law of People's Republic of China (PRC) Municipality on Urban Real Estate Management and the Regulations on Urban Real Estate Development and Management. The term "real estate development enterprise" as mentioned in these Provisions refers to an economic entity established according to law and having the qualification of enterprise legal person. Real estate development enterprises shall apply for the approval of enterprise qualification grade in accordance with these Provisions. Enterprises that have not obtained the qualification certificate of real estate development (hereinafter referred to as the qualification certificate) shall not engage in real estate development business.