What does the liquidation of real estate projects mean?

Legal analysis: Because real estate projects take a long time, most real estate enterprises pay land value-added tax in advance according to a certain proportion of advance payment. Land value-added tax project liquidation refers to the liquidation of projects that meet the liquidation conditions.

Legal basis: "Regulations on the Administration of Land Value-added Tax Liquidation" Article 9 Taxpayers shall carry out land value-added tax liquidation if they meet one of the following conditions.

(1) All real estate development projects are completed and sold;

(two) the overall transfer of unfinished real estate development projects;

(3) Direct transfer of land use rights.