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Deductible items of land appreciation tax

普通 来源:正保会计网校 2016-05-24

  ACCA F6考试:Deductible items of land appreciation tax

  Deductible items for newly built property and used building of real estate developers

Deductible items
Specific provisions
The sum paid for the acquisition of land use right
Land prices or grant fees paid to obtain land use right;
Related expenses paid under State uniform provisions, including registration fees and transfer charges, and deed taxes, etc.
Real estate development costs
The actual amount of costs incurred by taxpayer for real estate project development can be deductible.
Including land requisition and demolition compensations, preliminary engineering costs, civil and erection costs, infrastructure costs, costs of public supporting facilities, and indirect costs of development, etc.

Real estate development expenses
 
(1)Where interest expenses can be calculated and allocated based on the transfer of real estate project, with relevant certificates of financial institution provided:
Real estate development expenses allowed for deduction=Less than: Interest+( The sum paid for acquisition of land use right+Real estate development costs ) × 5% (less than)
(2)Where interest expenses cannot be calculated and allocated based on the transfer of real estate project, or without relevant certificates of financial institution provided:
Real estate development expenses allowed for deduction=Less than: ( The sum paid for acquisition of land use right+Real estate development costs) ×10% (less than)
Taxes related to transfer of real estate
Business tax, city maintenance and construction tax, education levy , local education levy ,
Other deductible items
Deductible items by additional calculating and deducting 20% of the sum of amounts paid to obtain land use right and real estate development costs.

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