Can the early property fee be deducted before the 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 for calculating the value-added amount are as follows:

The cost of developing land, building new houses and supporting facilities (hereinafter referred to as housing development cost) refers to the actual cost of taxpayers' real estate development projects (hereinafter referred to as housing development cost), including compensation for land acquisition and demolition, preliminary engineering fees, construction and installation engineering fees, infrastructure fees, public facilities fees and indirect development fees.

Indirect expenses of development 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 swing space, etc.

According to the above regulations, the indirect development expenses are the expenses incurred by your company in directly organizing and managing development projects.

So? 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.